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    <title>Seizure of the goods of the godown without jurisdiction may amount to misconduct</title>
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    <description>Seizure of goods using transit-detention procedures was improper where the search targeted an immovable godown but enforcement actions treated the subject as vehicles; such use of detention and seizure provisions was negligent and rendered proceedings without jurisdiction, requiring annulment and refund with interest, and prompting referral to the Commissioner for investigation and corrective action.</description>
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