TMI Blog2020 (6) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, we are of the view that as the goods being groundnuts are perishable in nature, we should order release of the same along with the conveyance subject to certain terms and conditions pending the confiscation proceedings before the concerned authority. The writ applicant is directed to deposit an amount of ₹ 54,000/towards tax and penalty and the balance amount of ₹ 5,67,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultural products, has prayed for the following reliefs: A. Your Lordships may be pleased to admit this petition. B. Your Lordships may be pleased to allow this petition. C. Your Lordships may be pleased to issue a writ of mandamus or any other appropriate writ directing respondent No.01 to immediately release conveyance / vehicle bearing No.MP 69 H 0130 along with the goods i.e. gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intercepted by the respondent No.1 herein at Vasad. The driver of the conveyance produced the invoice and the E-way bill. However, the respondent No.1 found few discrepancies in both the documents. 2.3 In such circumstances referred to above, the goods and the conveyance came to be seized and detained. 3. It appears that on 4th June 2020, the writ applicant herein came to be served with a no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Section 130 of the Act. 5. We do not propose to go into the merits of the matter as we are of the view that we should allow the authority concerned to continue with the adjudication of the show cause notice issued under Section 130 of the Act. However, we are of the view that as the goods being groundnuts are perishable in nature, we should order release of the same along with the conve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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