2019 (9) TMI 1017

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..... opriate to direct the 2nd respondent to release the consignment and vehicle covered by Ext.P4 detention notice to the petitioner on the petitioner furnishing a bank guarantee for the amount of ₹ 3,56,100/- before the said respondent. The 2nd respondent shall thereafter complete the adjudication in relation to Ext.P4 detention notice after considering the reply, if any, filed by the petiti .....

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..... was valid up to 16.09.2019. The consignment however reached Parassala Check Post only on 18.09.2019 after the expiry of the validity period of the E-Way Bill. It is therefore that Ext.P4 detention notice was issued demanding tax as also penalty quantified at twice the tax found payable on the consignment. It is not in dispute that the tax amount has been paid and the present detention is for non-p .....

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