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2023 (6) TMI 489 - GUJARAT HIGH COURTJurisdiction - Seeking release of goods along with conveyance - exercise of powers under Section 129 and thereafter switching over to Section 130 and issuing notice thereunder without availing the petitioner the benefits of release of the goods under Section 129 - HELD THAT:- In the facts and circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle bearing registration No. NL-01-AG 2782, shall be released provided the petitioner complies with the following conditions, (i) Either of the petitioners shall deposit with the competent authority of the respondents, total amount of penalty of Rs.1,94,031/-, the tax is not assessed by the authorities. (ii) Towards fine in lieu of confiscation of goods, either of the petitioners shall furnish Bank Guarantee of which is Rs. 14,31,519/-. (iii) Either of the petitioners shall further deposit the amount of Rs.1,94,031/- towards fine in lieu of confiscation of conveyance. Upon compliance of the aforesaid conditions, the goods and the vehicle both shall be released by the authorities. Non compliance of any of the aforesaid conditions, shall render the interim relief granted herein above, liable to be vacated.
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