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2021 (3) TMI 376 - GUJARAT HIGH COURTRelease of seized conveyance alongwith the goods - section 130 of CGST Act - HELD THAT:- By way of an ad-interim relief, the conveyance has already been ordered to be released on paying the amount of ₹ 58,576/- towards fine in lieu of confiscation of the conveyance, the writ applicant should prefer an appeal against such order of confiscation under Section 107 of the Act in accordance with law. The writ applicant is permitted to prefer an appropriate appeal within four weeks from today. If any appeal is preferred, the appellate authority shall adjudicate the same on its own merits in accordance with law - application disposed off.
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