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TMI Blog2018 (5) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee - the 1st respondent is directed to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the security amount demanded - petition disposed off. - W.P.(C).NO.15994 OF 2018 (Y) - - - Dated:- 15-5-2018 - MR. A. K. JAYASANKARAN NAMBIAR, J. For T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P3 detention notice, I find that the defect pointed out in the transportation of the goods is that the vehicle details was not updated in the e-way bill as mandated by Rule 138 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curity amount demanded in Ext.P3 detention notice, before the said authority. I do so. (ii) The 1st respondent shall thereafter proceed to adjudicate the issue with regard to imposition of penalty on the petitioner within an outer time limit of two weeks from the date of receipt of a copy of this judgment, untrammelled by the observations in this judgment. (iii) The petitioner shall produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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