2023 (9) TMI 782 - GUJARAT HIGH COURT

Seeking release of goods alongwith conveyance - exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order 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 MH-09CU-0099, shall be released provided the petitioner complies with the conditions imposed.

Petition allowed.