TMI Blog2019 (5) TMI 1873X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner is directed to move appropriate application before the competent authority for release of goods/vehicle. If such an application is moved by the petitioner, we hope and trust that the competent authority shall release the goods/vehicle on furnishing the bank guarantee to the satisfaction of the authority concerned. The said exercise shall be completed within a period of one week from the date of moving the application by the petitioner for release of goods/vehicle. Petition disposed off. - Misc. Bench No. 14913 of 2019 - - - Dated:- 28-5-2019 - Hon'ble Dr. Devendra Kumar Arora And Hon'ble Alok Mathur, JJ. For the Petitioner : Kushagra Dikshit, Atul Krishna, Sameer Gupta. For the Respondent : C.S.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as the penalty notice of the same date and also MOV-9 dated 17.5.2019 under Rule 129 (3) of Rules, 2017. Learned Counsel for the petitioner has also submitted that the petitioner has duly paid tax on the goods and all the documents have been handed over to the respondents and despite all the documents being inplaced, the respondents have illegal and arbitrary invoke the penalty provisions against the petitioner and seized the goods of the petitioner. Learned Standing Counsel has raised a preliminary objection with regard to the fact that the penalty order passed by the respondents is an appeallable order under Section 107 of the Rule, 2017 and, therefore, the petitioner is having equally efficacious remedy to raise his grievance bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner has challenged the penalty order against which he has an efficacious remedy under Section 107 of the Act of filing an appeal. The petitioner can raise all the plea as has been pleaded before us in the present writ petition before the competent authority in appeal, who shall consider the same and pass reasoned and speaking order in accordance to law after providing proper opportunity of hearing to the petitioner. Learned Counsel for the petitioner, at this stage, submits that the petitioner will file an appeal within period of one week from today. In case the petitioner files an appeal within a period of one week, the authority concerned shall decide the appeal within a period of three weeks thereafter as directed her ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
