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    <description>Declination to release goods arose from an allegedly doubtful e-way bill due to issuance timing before weighment and invoice weight lower than weighment, leading to interception and seizure. The authority issued a demand notice under the detention provisions requiring tax and penalty, creating a clear allegation of contravention; the petitioner must explain documentary discrepancies and procurement, source, intended recipient, delivery location, and payment details for the consignment. Compliance requires an affidavit by a partner within one week; upon receipt of a proper explanation the matter will be considered further and release or further proceedings determined.</description>
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