Seizure of Goods u/s 129(1) Deemed Illegal Due to Lack of Transaction Declaration Form, Penalty Inapplicable.

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....Seizure of goods u/s 129(1) - Transaction Declaration Form (T.D.F.) was not attached with the consignments - the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.....