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2022 (1) TMI 437 - MADRAS HIGH COURTPermission to allowed to take delivery of the seized oxygen cylinders to be sent to Karnataka - seized oxygen cylinders are still in lying and are urgently required on account of the threat of Omicron (variant of Covid-19) - HELD THAT:- The petitioner has an alternate remedy as far as the levy of tax and penalty are concerned, by filing appropriate appeal under Section 107 of the respective enactments. Considering the fact that the oxygen cylinders may be required urgently in view of threat by the out break of Omicron (variant of Covid-19), this Court is inclined to allow provisional release of the imported goods for being sent to Karnataka subject to the petitioner depositing a sum of ₹ 7,52,087/- towards CGST and SGST to the credit of the Government and furnishing Bank Guarantee for the equal amount of penalty imposed under the respective enactments. Petition disposed off.
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