Validity of confiscation and detention of goods - detention on the ground that manufacturer sells his...

Validity of confiscation and detention of goods - detention on the ground that manufacturer sells his products to its customer or dealer at a price lower than the MRP - intent to evade tax or not - it is a settled legal position that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority. - The confiscation proceedings initiated by the respondents are hereby quashed and set aside - HC .....

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