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    <title>2024 (9) TMI 1395 - ALLAHABAD HIGH COURT</title>
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    <description>Detained goods were held liable to release under Section 129(1)(a) of the CGST Act read with Section 20 of the IGST Act, because the owner&#039;s claim fell within that provision and the authorities&#039; computation under Section 129(1)(b) could not be sustained on the facts. The writ petition, confined to proceedings under Section 129, was treated as materially similar to an earlier decision of the same Court on the same issue. The goods were directed to be released and the impugned order dated 29 July 2024 was quashed.</description>
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      <description>Detained goods were held liable to release under Section 129(1)(a) of the CGST Act read with Section 20 of the IGST Act, because the owner&#039;s claim fell within that provision and the authorities&#039; computation under Section 129(1)(b) could not be sustained on the facts. The writ petition, confined to proceedings under Section 129, was treated as materially similar to an earlier decision of the same Court on the same issue. The goods were directed to be released and the impugned order dated 29 July 2024 was quashed.</description>
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