TMI Blog2018 (4) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... ods into the State of U.P., the writ petition disposed off with a direction that subject to the petitioner furnishing security of the amount demanded, in the shape of indemnity bond as provided under Rule 140, the seized goods and the Truck may be released forthwith in favor of the petitioner. Penalty - Held that: - the matter is still pending before the Proper Officer - penalty proceedings are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) to Calcutta (West Bengal). The goods were passing through the State of U.P. being a transit State. By the notice dated 09.11.2017, the goods were detained on a single reason of absence of Transit Declaration Form ('TDF' in short). All other documents evidencing movement of goods from Punjab to West Bengal were found to be in order and also there is no allegation of discrepancy either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., at this stage, we dispose of the writ petition with a direction that subject to the petitioner furnishing security of the amount demanded, in the shape of indemnity bond as provided under Rule 140, the seized goods and the Truck may be released forthwith in favour of the petitioner. However, the indemnity bond so furnished shall abide by the final order to be passed in the penalty proceedings. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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