2018 (8) TMI 67

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..... rtnership firm, purchased certain machinery in Chennai and was transporting it. On 20th July 2018, the respondent authority intercepted the vehicle at Valayar Check Post. Though the driver produced a copy of the e-way bill, he did not carry with him the original or duplicate invoice. The respondent ordered physical inspection of the goods and documents, and eventually issued Ext.P7 proceedings, be .....

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..... mated in Ext.P7, the respondent has no objection to release the goods. She has also submitted that the Department can as well proceed under Ext.P7 and conclude the proceedings. 5. Under these circumstances, I hold that the respondent will release the petitioner's goods on its providing the Bank guarantee for the value of the goods as mentioned in Ext.P7. Thereafter, the authorities may procee .....

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