1994 (4) TMI 360

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....ibits P1 and P2, I think that the detention of the goods at the check-post cannot be sustained. It is true that the check-post officer acting under section 29A did the right thing in insisting on production of a declaration in form 27A but then it is pointed out as evident from exhibits P1 and P2 that the goods in question had been purchased from the Depot Range Officer at Vettoor and were being t....