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subject to deposit of security other than cash or bank guarantee or in the alternative indemnity bond, equal to the value of tax and penalty,the goods of the petitioner along with the vehicle may be released forthwith.

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Goods in Transit — Manoj Kumar & Anr. Vs. State of U.P. & Ors. — [2018] 2 TAXLOK.COM 149 (Allahabad)