TMI Blog2015 (8) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... released pursuant to the order passed by this Court. It is pertinent to note that the authority had seized the goods before expiry of period of limitation prescribed under section 73(4) of the Act. Therefore, in our view, the authority could not have seized the goods under the provisions of section 68 and 69 of the Act. Therefore, we accept the petition. The order passed by the respondent no. 3 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 695/-. It was argued by learned advocate for the petitioner that after receiving the order of seizure of the goods, the petitioner preferred the petition mainly on the ground that the respondents authorities have power to seize the goods only on the grounds enumerated under sections 68 69 of the Act whereas in the present case the grounds other than provided under section 68 have been conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He therefore, would submit that since the appeal is pending and kept for hearing, the petitioner shall appear before the authority and shall cooperate with the authorities. He therefore, would submit that considering that aspect the petition requires consideration. On the other hand learned AGP Ms. Desai has opposed this petition and has taken us through affidavit-in-reply filed by the concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 31/3/2015 however, the appeal has been preferred by the petitioner on 27/5/2015 i.e. within period of 60 days provided under the Act. It is also pertinent to note that goods are already released pursuant to the order passed by this Court. It is pertinent to note that the authority had seized the goods before expiry of period of limitation prescribed under section 73(4) of the Act. Therefore, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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