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    <title>2024 (12) TMI 1355 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The AP HC disposed of a writ petition challenging vehicle seizure involving iron and steel scrap transportation. The petitioner disputed that goods were loaded at the consignor&#039;s official address, claiming they were loaded at Autonagar, Vijayawada. Factual disputes arose regarding whether Section 129 proceedings were properly initiated, with petitioner denying receipt of notices while respondent claimed compliance. The court noted clear disputes of fact concerning both the procedural compliance under Section 129 and the actual loading location of goods. Given the statutory timelines under Section 129, the court directed the first respondent to complete proceedings expeditiously within two weeks. The petition was disposed of rather than decided on merits, allowing the administrative process to conclude properly.</description>
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    <pubDate>Tue, 24 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 1355 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=763775</link>
      <description>The AP HC disposed of a writ petition challenging vehicle seizure involving iron and steel scrap transportation. The petitioner disputed that goods were loaded at the consignor&#039;s official address, claiming they were loaded at Autonagar, Vijayawada. Factual disputes arose regarding whether Section 129 proceedings were properly initiated, with petitioner denying receipt of notices while respondent claimed compliance. The court noted clear disputes of fact concerning both the procedural compliance under Section 129 and the actual loading location of goods. Given the statutory timelines under Section 129, the court directed the first respondent to complete proceedings expeditiously within two weeks. The petition was disposed of rather than decided on merits, allowing the administrative process to conclude properly.</description>
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      <pubDate>Tue, 24 Dec 2024 00:00:00 +0530</pubDate>
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