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    <title>2023 (3) TMI 291 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Alleged undervaluation of goods in transit, by itself, is not a valid basis for mechanical detention or confiscation of a truck and consignment. The Court found that the only surviving objection was the difference between the MRP printed on the boxes and the invoice price, which could not justify seizure of the vehicle and goods on that ground alone. The proper course, if undervaluation is suspected, is to pursue separate proceedings in accordance with law. The detention and seizure were therefore quashed and release of the truck and goods was directed.</description>
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    <pubDate>Mon, 13 Feb 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=434905</link>
      <description>Alleged undervaluation of goods in transit, by itself, is not a valid basis for mechanical detention or confiscation of a truck and consignment. The Court found that the only surviving objection was the difference between the MRP printed on the boxes and the invoice price, which could not justify seizure of the vehicle and goods on that ground alone. The proper course, if undervaluation is suspected, is to pursue separate proceedings in accordance with law. The detention and seizure were therefore quashed and release of the truck and goods was directed.</description>
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      <pubDate>Mon, 13 Feb 2023 00:00:00 +0530</pubDate>
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