HC: Goods-detention for mis-match in value shown in job-work invoice and e-way bill 'unjustified'

Kerala HC allows release of goods & vehicle detained on account of mis-match in value of goods (HR plates) transported, as shown in e-way bill and job-work invoice that accompanied the transportation of goods; Notes that goods were detained during return journey from job-worker's premises to Petitioner's premises whereby Revenue disputed that value shown in e-way bill was much lesser than value of consignment of MS plates that was sent for job work; Highlights that (i) co...