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2022 (12) TMI 954 - GUJARAT HIGH COURTConfiscation of goods alongwith conveyance - whether when the goods are in transit, the authorities are entitled to invoke Section 129 of the Act or not? - HELD THAT:- What is prayed by the petitioner herein by way of the interim relief is to stay the operation and implementation of the order in FORM MOV-11 No. 182 dated 31.05.2022, confiscating the goods and conveyance of the petitioner and demanding tax, fine and penalty. While a blanket stay of the said order as prayed for cannot be granted, relief regarding release of goods and conveyance could be considered in favour of the petitioner upon imposing conditions. As could be seen from the impugned order, the penalty amount is Rs. 12,35,430/-. The fine and other charges are demanded to the extent of Rs.68,63,500/- and the tax is demanded of Rs.12,35,430/- - it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 182 dated 31.05.2022, subject to conditions imposed. The goods and conveyance of the petitioner be released by the authorities - the petitioner deposits the amount of tax of Rs. 12,35,430/- - petitioner deposits the amount of penalty to the tune of Rs. 12,35,430/- - petitioner furnishes bond to the tune of Rs. 68,63,500/- towards the amount of fine. Application allowed.
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