2019 (1) TMI 24

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....EEV KUMAR For The Respondent : DR THUSHARA JAMES, GP JUDGMENT The petitioner imported car accessories from China, cleared the goods through Chennai Port, and transported them to Ernakulam, based on the Ext.P4 e-way bill and Ext.P7 invoice. The vehicle and the goods were detained by the respondent authorities as per the Ext.P5 proceedings, and demanded penalty under Ext.P6. Aggrieved, the ....