2022 (12) TMI 300

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.... record. The written instructions supplied by the respondent department is taken on record. The copy of the same has been supplied to the learned counsel for the petitioner in the Court. The present writ petition has been filed against the order passed under Section 129(1) and 129(3) of U.P.G.S.T. Act with the assertion that the entire proceedings of search and seizure of the goods is in violati....

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....ued that the authority functioning under the Act could not be permitted to detain the goods except in accordance with the provisions of Section 129(1). The proceedings under Section 129 of the Act in exercise of powers conferred under Section 68 of the Act can only be permitted to be conducted by the authorities to detain the goods and the goods cannot be detained arbitrarily only by making allega....