https://www.taxtmi.com/caselaws?id=406156 A vehicle may be released on interim custody during confiscation proceedings under the Essential Commodities Act where the transport documents are found genuine and release can be secured by conditions. The fact that the challan omitted the e-way bill number and E.F.F. did not justify continued detention after the goods had already been treated as purchased on valid documents. Questions about the legality of confiscation itself remain for the competent confiscating authority, while the court may still direct release of the truck on production and verification of documents and compliance with safeguards, without prejudicing the merits of the pending proceeding. en-us Tue, 23 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406156 A vehicle may be released on interim custody during confiscation proceedings under the Essential Commodities Act where the transport documents are found genuine and release can be secured by conditions. The fact that the challan omitted the e-way bill number and E.F.F. did not justify continued detention after the goods had already been treated as purchased on valid documents. Questions about the legality of confiscation itself remain for the competent confiscating authority, while the court may still direct release of the truck on production and verification of documents and compliance with safeguards, without prejudicing the merits of the pending proceeding. Case-Laws GST Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406156