TMI Blog2018 (11) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... may be provided under the order passed under Section 129 (3) of the Act - The order under Section 129 (3) of the Act was not passed for more than 12 days and thus the goods and the vehicle was unnecessarily kept detained and seized by the respondent without any just and proper cause. Apparently there is inordinate delay on part of the officer in issuing notice under Section 129 (3) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017 (in short of the Act) provides that the goods so detained or seized shall be released after detention or seizure subject to the conditions specified. The aforesaid provision contemplates for immediate release of the detained/seized goods on furnishing security and indemnity bond as may be provided under the order passed under Section 129 (3) of the Act. The order under Section 129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed immediately after the goods were detained or seized on 3.11.2018. The affidavit may be filed within two weeks. In the meantime as the petitioner who is the registered dealer/owner of the goods, we direct the respondents to release the goods and vehicle on the petitioner's furnishing security other than cash and bank guarantee of the amount equivalent to the proposed tax and penalty a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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