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The concerned authority shall consider whether the appellant can be treated as the owner in the light of the circular dated 31st December 2018 and whether release of the detained goods can be permitted upon the appellant furnishing security as provided in clause (c) of sub-section (1) of Section 129 of the said Act of 2017.
Goods in Transit —
The appellant challenged an order of detention under sub-section (1) of Section 129 as well as the notice issued under sub-section (3) of Section 129 of the said Act of 2017. The Appeal disposed of with the directions to the concerned authority to consider whether the appellant can be treated as the owner in the light of the circular dated 31st December 2018 and whether release of the detained goods can be permitted upon the appellant furnishing security as provided in clause (c) of sub-section (1) of Section 129 of the said Act of 2017. — Raj Enterprises Vs. Assistant Commissioner of Commercial Taxes (Enforcement) , Challakere [2019] 15 TAXLOK.COM 047 (Karnataka)
The concerned authority shall consider whether the appellant can be treated as the owner in the light of the circular dated 31st December 2018 and whether release of the detained goods can be permitted upon the appellant furnishing security as provided in clause (c) of sub-section (1) of Section 129 of the said Act of 2017.
Goods in Transit —
The appellant challenged an order of detention under sub-section (1) of Section 129 as well as the notice issued under sub-section (3) of Section 129 of the said Act of 2017. The Appeal disposed of with the directions to the concerned authority to consider whether the appellant can be treated as the owner in the light of the circular dated 31st December 2018 and whether release of the detained goods can be permitted upon the appellant furnishing security as provided in clause (c) of sub-section (1) of Section 129 of the said Act of 2017. — Raj Enterprises Vs. Assistant Commissioner of Commercial Taxes (Enforcement) , Challakere [2019] 15 TAXLOK.COM 047 (Karnataka)
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