2018 (9) TMI 367

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....e petitioner and the learned Standing Counsel on behalf of the State-respondents. The goods of the petitioner under transportation along with the vehicle have been seized vide order dated 08.05.2018 passed under Section 129(1) of U.P.G.S.T Act, 2017 (herein after referred to as the 'Act, 2017'). The argument advanced by the learned counsel for the petitioner is that the goods can only be....