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TMI Blog2014 (5) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... when the owner/proprietor of M/s. Saloni Trading Company in the form of affidavit has stated that he has not purchased any goods from the petitioner, meaning thereby M/s. Saloni Trading Company is not the owner of the goods in question, it will be just and proper to direct the respondents to release the goods which is under seizure on payment of the aforesaid amount of ₹ 5,69,989/- as no fruitful purpose would be served to continue the goods in question under seizure. - Decided partly in favour of assessee. - Special Civil Application No. 3770 of 2015 - - - Dated:- 7-5-2014 - M. R. Shah And S. H. Vora,JJ. For the Appellant : Mr Maulik N Shah, Adv. For the Respondent : Mr Chintan Dave, Asstt. Govt. Pleader JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mahabalaiah, who is also the Regional Manager of the petitioner company has filed the undertaking to the aforesaid extent in which it is stated that the petitioner company is ready and willing to deposit amount of ₹ 5,69,989/- unconditionally being the amount of tax, penalty and interest under the VAT Act. Therefore, he has requested that on payment of the aforesaid amount, the goods seized worth approximately ₹ 44 lacs may be directed to be released. 3.0 Shri Chintan Dave, learned AGP appearing on behalf of the respondent No.1 has initially tried to oppose the present Special Civil Application and requested to dismiss the Special Civil Application on the ground of suppression of fact and/or considering the conduct on the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eizure on payment of the aforesaid amount of ₹ 5,69,989/- as no fruitful purpose would be served to continue the goods in question under seizure. 5.0 In view of the above and for the reasons stated above, present Special Civil Application succeeds in part. The respondents herein are hereby directed to release the goods seized vide memo of seizure dated 28.12.2014 on the petitioner depositing unconditionally a sum of ₹ 5,69,989/- which would be towards the tax, penalty and interest, which the petitioner has agreed to deposit unconditionally and even for which a separate undertaking has been filed and on further satisfying the appropriate authority with respect to ownership of the goods seized. It goes without saying that on co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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