2020 (2) TMI 528

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....adarshi Manish, Ms.Jasmeet Kaur, Advs. Respondents: Mr.Amit Bansal, Adv. with Mr.Aman Rewaria, Ms.Vipasha Mishra, Mr.Akhil Kulshreshtha, Advs. And Mr.Aditya Singla, Adv. JUDGMENT D.N. PATEL, CHIEF JUSTICE (ORAL) 1. This writ petition has been preferred with the following prayers:- "In view of the aforementioned facts and circumstances it is therefore most respectfully prayed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the respondents because of over-valuation of the goods. 3. The respondents have already issued a detention memo of the goods dated 31st August, 2019 and the petitioner has also preferred an application for provisional release of the goods. 4. We may note that the Supreme Court has in its recent decision in State of Uttar Pradesh vs. Kay Pan Fragrance Pvt. Ltd. 2019(31) GSTL 385 (SC) has....