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2016 (11) TMI 1192 - MADHYA PRADESH HIGH COURTRelease of seized goods - perishable goods - inspite of deposit of penalty u/s 55 (6)(ea) of 'the Act, the goods not released - Held that: - this Court is of the opinion that a prima facie case is made out for grant of interim relief as the petitioner has already paid the penalty imposed against him - Resultantly, the respondents are directed to release the goods seized from the petitioner within a week from today. It is also made clear that the Department shall proceed with the assessment in accordance with the provisions of law - petition disposed off - decided against petitioner.
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