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2021 (9) TMI 862 - HC - GSTRelease of confiscated goods - pending conclusion of delayed confiscation proceedings - whether pending conclusion of delayed confiscation proceedings in terms of Sec.130 of CGST Act, 2017, the subject goods can be released to the apparent owner thereof on his depositing the amount that may become payable by him in terms of demand notice, of course subject to outcome of the said proceedings? - HELD THAT:-The first & second Proviso of section 130(2) of CGST Act provide for levy of fine & penalty which the owner of the goods has to pay for seeking redemption; the third Proviso gives similar right to the owner of the conveyance/transport vehicle; thus, the confiscation is in the nature of mala prohibita as contradistinguished from mala in se; in other words, the confiscation of the goods and the conveyances does not render them res extra commercium or res nullius; even after confiscation order is passed, thus, it is open to the owner to seek redemption of the confiscated goods/conveyance. This writ petition is allowed in part - a Writ of Mandamus is issued to the respondent to release the goods and the conveyance in detention immediately to the petitioner after ascertaining his prima facie ownership and on his depositing the total amount comprised in Sec.130 Notice dated 13.08.2021 in GST MOV 10, subject to outcome of the confiscation proceedings; petitioner shall not put forth any grounds of equity by virtue of this order and the release of subject goods and the conveyance.
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