(1.) Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for the respondents.
(2.) Sri Anil Kumar Tripathi, Assistant Commissioner (Mobile Squad)-5, Meerut is present and he has explained the procedure regarding detention and seizure of the goods.
(3.) The submission of Sri Nishant Mishra, learned counsel for the petitioner is primarily that at the time of interception / detention the person in-charge of the vehicle had produced the E-way bill but it was not recorded and accepted by the officer on duty and illegally the order of seizure was passed.