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The case of the petitioner is that the driver of the vehicle in which the goods were carried omitted to hand over the documents when the goods were intercepted and the same were though furnished later, the detaining authority did not accept the same.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — Poonam Grahnirman (P) Ltd. Vs. ASTO [2018] 2 TAXLOK.COM 164 (Kerala)

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