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This Court finds it appropriate to direct the second respondent to release the vehicle/conveyance along with the goods forthwith subject to the petitioner furnishing the bank guarantee of Rs. 9,23,650/- along with the deposit of Rs. 1,08, 026/- in addition to the amount already deposited.

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Goods in Transit — Sri Raghavendra Traders Vs. Government of Karnataka [2018] 2 TAXLOK.COM 046 (Karn)