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2022 (2) TMI 844 - MADRAS HIGH COURTConfiscation of goods - reasons for issuing Form GST MOV-2 is in Sl.No.5 of the impugned communication is that the previous movement of goods was not covered an E-Way bill - HELD THAT:- It is noticed that at the time of seizure, the goods accompanied E-Way bill. However, the allegation that no E-Way bill was generated for the previous transport from the port of import to the CFS. It is not clear as to whether for movement of goods from CFS to the petitioner's premises accompanied an E-Way bill and whether it was generated or not. This matter would require a detailed consideration. At the same time, no useful purpose will be served by detaining the goods other than the inflict of financial loss on the petitioner. Even if the petitioner is eventually found guilty of the violation of the provisions of the Act and the Rules made thereunder, Penalty and Fine are only to be imposed - the petitioner is directed to pay the disputed tax and furnish a bank guarantee for the tax and 25% of the tax amount towards penalty within a period of seven days from the date of receipt of a copy of this order to the satisfaction of the respondent. Goods directed to be released on payment of disputed GST and 25% of tax as bank guarantee. The writ petitions stand disposed of
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