Detention of goods: appellate authority must reassess lab report admissibility and address all reply and appeal contentions on remand.
Case-Laws
GST
Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate a
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