TMI Blog2019 (8) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of Section 129 of the said Act of 2017. Though the notice proceeds on the footing that clause (b) of sub-section (1) of Section 129 is applicable, the concerned authority will have to consider the applicability of sub-section (1) of Section 129 and if prayed to that effect, whether the appellant is entitled to the benefit of clause (c) of sub-section (1) of Section 129 of the said Act of 2017. While passing a speaking order in terms of the order of the learned Single Judge, the aforesaid aspects shall also be taken into consideration by the concerned authority. Appeal disposed off. - WRIT APPEAL NOS.2939-2940 OF 2019 (T-RES) - - - Dated:- 13-8-2019 - MR. ABHAY S. OKA, AND MR. MOHAMMAD NAWAZ JJ. APPELLANT (BY SHRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, even if penalty is to be paid by the appellant, it will have to be paid in terms of clause (a) and not clause (b) of sub-section (1) of Section 129 of the said Act of 2017. 4. The learned counsel appearing for the appellant also submitted that even clause (c) of sub-section (1) of Section 129 of the said Act of 2017 is an option available to the appellant to get the detained goods released. 5. The learned High Court Government Pleader pointed that there is a serious dispute about the documents produced by the appellant and therefore, it will have to be decided whether the appellant is either a consignee or a consignor and whether the invoice and other documents are genuine documents. 6. By the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant will have to be treated as the owner under the circular dated 31st December 2018 and therefore, clause (a) of sub-section (1) of Section 129 of the said Act of 2017 is applicable. This exercise will have to be left to the authority which passes the order in terms of the order of the learned Single Judge. 11. Accordingly, we dispose of the appeals by passing the following order: (i) While passing an order in terms of clause (4) of the impugned judgment and order, the concerned authority shall consider whether the appellant can be treated as the owner in the light of the circular dated 31st December 2018 and whether release of the detained goods can be permitted upon the appellant furnishing security as provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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