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2022 (2) TMI 1213 - GUJARAT HIGH COURTRelease of the goods and the conveyance - requisite amount towards tax and penalty already deposited - Areca Nuts - perishable goods - HELD THAT:- It has been brought to our notice that the requisite amount towards tax and penalty aggregating to ₹ 9,55,840/- has already been deposited by the supplier i.e.M/s. Izaan Trading. It appears that the supplier has paid tax twice; first in point of time on 19.11.2021 and second in point of time 18.12.2021 alongwith the penalty. If the amount towards the tax and penalty has already been deposited, there should not any problem in ordering release of the goods and the conveyance. Even otherwise the goods are Areca Nuts. The goods could be said to be perishable in nature. The respondent no.3 is directed to release the goods as well as the conveyance at the earliest. If the Department wants to proceed further with the inquiry, it may do so in accordance with law - application allowed.
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