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Goods Held for No e-Transit Pass; First Respondent Can Notify Assessing Officer for Action on Unassessed Goods.

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....Detention of goods - goods were not accompanied with e-Transit pass - If the 1st respondent is of the view that the goods escaped the assessment, it is open to him to convey the same to the Assessing Officer by way of a communication for passing appropriate orders - HC....

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Goods Held for No e-Transit Pass; First Respondent Can Notify Assessing Officer for Action on Unassessed Goods.