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TMI Blog2007 (3) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... is contentions before the Settlement Commission, it will be open to the Settlement Commission also to consider whether the vehicles in question could be permitted to be released to the respondent. This is a matter that would gain attention of the Settlement Commission on the basis of the application of the petitioner already made to the Settlement Commission. - W.P. (C) No. 4234 of 2007(D), - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were also directed to be completed in a time bound manner. Ext. P3 appeal at the instance of the revenue against that judgment failed. 2. It appears that the petitioner s case as of now, is that he has furnished bank guarantee, but was also compelled to deposit certain amounts. But the fact remains that as of now, he is in possession of the vehicle. It is also the admitted situation that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te bottlenecks and further proceedings before the Settlement Commission. Hence, this writ petition is dismissed. However, the petitioner is at liberty to raise all his contentions before the Settlement Commission. Following this judgment, it will be open to the Settlement Commission also to consider whether the vehicles in question could be permitted to be released to the 5th respondent. This is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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