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2011 (4) TMI 1233 - GUJARAT HIGH COURTWhether before proper declaration could be made and tax to the extent of goods, which were to be off-loaded in Gujarat could be paid, the vehicle was intercepted and goods seized? Held that:- All issues are required to be first adjudicated by the competent authority before whom the petitioners may have opportunity to produce all necessary documents. However, this is bound to take some time. During this period, the goods of the petitioners could be released on certain conditions. At the time of release of the goods petitioner No. 1 shall file declaration regarding quantity of the betel nuts that they intend to transport outside the State and the quantity they intend to off-load in the State. Necessary transit pass shall be issued by the State authorities in the light of such declarations. Upon ultimate transit of the goods outside the State, petitioner No. 1 shall produce necessary documentary proof in this regard with the competent authority adjudicating the issues
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