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    <title>2026 (5) TMI 1158 - CALCUTTA HIGH COURT</title>
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    <description>Perishable goods detained in transit could be released on payment of the amount payable under the goods and services tax detention provision. The revenue had not produced concrete material to show that the petitioner was not the owner of the consignment, and the demand order did not record any such basis. In light of the statutory scheme governing detention and release of goods in transit, the court directed release of the detained consignment in favour of the petitioner on compliance with the amount payable under section 129(1)(a).</description>
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      <description>Perishable goods detained in transit could be released on payment of the amount payable under the goods and services tax detention provision. The revenue had not produced concrete material to show that the petitioner was not the owner of the consignment, and the demand order did not record any such basis. In light of the statutory scheme governing detention and release of goods in transit, the court directed release of the detained consignment in favour of the petitioner on compliance with the amount payable under section 129(1)(a).</description>
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