Show Cause Notice u/s 130 Requires Prima Facie Evidence, Not Mere Suspicion, for Goods Detention.

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....Detention of goods alongwith vehicle - The show cause notice under Section 130 of the Act cannot be issued on a mere suspicion. There has to be some prima facie material on the basis of which the authority may arrive at the satisfaction that the goods are liable to be confiscated under Section 130 of the Act. - HC....