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The respondents are directed to release the goods under detention upon payment of the tax and penalty.

Goods in Transit — By way of ad-interim relief, the respondents are directed to release the goods under detention upon payment of the tax and penalty as demanded by the respondents, which shall be subject to the final outcome of the petition. — Sony India Pvt. Ltd. Vs. The Deputy State Tax Commissioner (Enforcement) [2019] 16 TAXLOK.COM 051 (Gujarat)