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Punjab and Haryana High Court
Decided on: 28.01.2021

Punjab Excise Act, 1914 (Punjab Act 1 of 1914), Sections 61 and 78(2) – Code of Criminal Procedure, 1973 (2 of 1974), Section 451 – Excise matter – Release of vehicle on superdari -- Impugned order for Bank guarantee in the sum of Rs.4,00,000/- for release of Car make i-20 on sapurdari – Impugned order set aside and it is ordered that Car be released to its registered owner on sapurdari on depositing 20% of the assessed amount of said vehicle in cash or Bank Guarantee and further furnishing security for the remaining assessed amount along with other conditions as imposed by the Court concerned.

(Para 2-7)

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