TMI Blog2020 (4) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... f the provisions of the Act, sub-section (3) of Section 129 envisages that the proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c) and on payment of the amount referred to in sub-section (1) all the proceedings in respect of notice specified in subsection (3) shall be again to be concluded. The expression 'order' used in sub-section (3) can in common wording can construed to be an order. The litigants do not have the acumen of legalities of the order particularly when the word 'order' is reflected in sub-section (3). Impugned order set aside - Appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only one month. That appeal is dismissed vide Ext.P8 dated 14.08.2019 received on 13.11.2019 as the notice was not appealable. Ext.P9 adjudication order dated 21.11.2018 was passed, pending the appeal and therefore, is not maintainable. 3. Learned counsel appearing on behalf of the State submits that appeal could have been filed only against Ext.P9 and not against Ext.P4. 4. Learned counsel for the petitioner submits that the only prayer in the present writ petition is for restoration of the appeal granting liberty to them. 5. Having heard the counsel for the parties and perused the paper book, I am of the view that this is a fit case where interference under Article 226 of the Constitution of India is warranted. Section 129 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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