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Detained Goods & Vehicle be Released by Competent Authority on Deposit of Requisite Amount by the Assessee

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Where Competent Authority had detained goods of assessee under transport as well as vehicle and passed order for confiscation of goods and vehicle, said Authority was to be directed to release goods and vehicle on assessee depositing requisite amount and further said authority would consider issue of confiscation afresh in light of principles explained by Gujarat High Court in case of Synergy Fertichem (P.) Ltd. v. State of Gujarat [2019]

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