2019 (12) TMI 875

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..... ST Act. On a consideration of the reasons contained in Ext.P13 notice, I do not find the detention to be unjustified. The petitioner is ready to furnish a bank guarantee for the tax and penalty amount determined in Ext.P13, it is directed that if the petitioner furnishes a bank guarantee for the tax and penalty amount determined in Ext.P13 notice, then the respondent shall release the consignme .....

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..... a consideration of the reasons contained in Ext.P13 notice, I do not find the detention to be unjustified. Taking note of the submission of the learned counsel for the petitioner however, that the petitioner is ready to furnish a bank guarantee for the tax and penalty amount determined in Ext.P13, I direct that if the petitioner furnishes a bank guarantee for the tax and penalty amount determined .....

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