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The impugned seizure order and notice has beenissued on the ground that TDF was not attached with consignment, therefore such orer and notice areillegal and are not liable to be sustained andquashed.

Shanti Prime Publication Pvt. Ltd.

Penalty — Super India (Global) Logistics Ltd. Vs. State of U.P. And Another [2018] 02 TAXLOK.COM 374 (Allahabad)