https://www.taxtmi.com/caselaws?id=418593 Movement of imported goods from a port to a container freight station for customs clearance falls within the e-way bill exemption in Rule 138(14)(c) of the CGST Rules, 2017. On that basis, continued detention of the goods was treated as causing unnecessary financial prejudice where the alleged violation required further adjudication. Conditional release was permitted on payment of the disputed tax and furnishing of a bank guarantee for the tax and a portion of the penalty, while preserving the revenue's right to proceed with adjudication and impose lawful tax, penalty and fine if warranted. en-us Thu, 03 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418593 Movement of imported goods from a port to a container freight station for customs clearance falls within the e-way bill exemption in Rule 138(14)(c) of the CGST Rules, 2017. On that basis, continued detention of the goods was treated as causing unnecessary financial prejudice where the alleged violation required further adjudication. Conditional release was permitted on payment of the disputed tax and furnishing of a bank guarantee for the tax and a portion of the penalty, while preserving the revenue's right to proceed with adjudication and impose lawful tax, penalty and fine if warranted. Case-Laws GST Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418593