Undervaluation of Goods in Transit Doesn't Justify Confiscation of Goods or Vehicle; VAT and Sales Tax Context.

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....Detention of goods - Under valuation - It is well settled proposition of law that undervaluation of seized goods in transit cannot be a ground to confiscate the goods and the vehicle. There cannot be any mechanical detention of a consignment in transit on the basis that the goods being transported are undervalued. - HC....