Release Goods / Vehicles on Simple Bond, no need to furnish bank guarantee: HC

Umiya Enterprise Vs Assistant State Tax Officer (Kerala High Court)

It is to be noted that the matter in relation to the detention of the goods as per the impugned Ext.P7 proceedings will have to be subjected to adjudication proceedings and only thereafter it can be finalised. Therefore, this Court need not make any final pronouncement on any of the above said issues. It is for the petitioner to raise all those contentions as and when he is given opportunity of hearing prior to the finalisation of the adjudication proceeding

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