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2023 (6) TMI 681 - MADRAS HIGH COURTSeeking provisional release of detained goods - case of appellant is that the order impugned in the writ petition is a cryptic order and does not contain sufficient reasons warranting detention - HELD THAT:- On examining the order passed by the Writ Court, it is evident that the Writ Court took note of the fact that the order impugned therein is subject to a statutory appeal under Section 107 of the CGST Act and also noticed that Section 129 of the CGST Act enables the appellant to seek provisional release of goods subject to fulfilment of conditions specified therein. The appellant has completely failed to establish that there is any infirmity in the impugned order warranting interference. The Writ Appeal is dismissed by affirming the order passed by the Writ Court. As a corollary, it is open to the appellant to approach the appellate authority under the CGST Act within a period of ten(10) days from the date of receipt of a copy of this order.
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