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2019 (7) TMI 690 - GUJARAT HIGH COURTRelease of detained goods - section 129(1) (a) of the Central Goods and Service Tax Act, 2017 - insufficient documents for transportation of goods - transport of Betel nuts - Confiscation - HELD THAT:- It goes without saying that the betel nut is a perishable commodity. The goods are lying in the open past almost 35 days. By the time the confiscation proceedings are concluded, probably, the goods may get completely destroyed or may suffer extensive damage. It is brought to our notice that as on date, the writ applicant has deposited the amount of tax to the tune of ₹ 2,29,320/- i.e. 5% under the GST. He has also deposited the amount of penalty to the tune of ₹ 2,29,320/-,i.e. equal to amount of tax amount. According to the respondents, the calculation of fine of confiscation of goods would come to ₹ 45,86,400/-. It goes without saying that the writ applicant would ultimately be governed by the final orders that may be passed in the confiscation proceedings subject to his right of preferring an appeal against such order of confiscation or availing any other legal remedy before the appropriate forum in accordance with law. The conveyance and the goods should be released pending the confiscation proceedings, subject to the writ applicant executing a personal bond of ₹ 45,86,400/- to the satisfaction of the respondents nos. 2,3 and 4 - On executing a personal bond of ₹ 45,86,400/-, the respondent shall, forthwith, release the conveyance and the goods, subject to the final outcome of the confiscation proceedings. Application disposed off.
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