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TMI Blog2019 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation of goods - HELD THAT:- To confirm to the scheme under the Act, the writ petition is disposed of by this order. The petitioner submits bank guarantee for the tax and penalty as shown in Ext.P4(d) and applies for release of goods by enclosing a copy of this order within two days from today. The 1st respondent shall release the goods detained under Ext.P4(c) and subjected to enquiry in Ext.P4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iant with all the requirements of the Act and the petitioner was in a position to demonstrate within the time given by the authorities that Part B/E-Way Bill was also generated and produced for inspection. Therefore, the proceedings now initiated through Exts.P4(c) and P4(d) are not warranted and illegal. 2. The learned Government Pleader objects to the maintainability of the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve difficulty in releasing the detained goods forthwith. 3. By way of reply, Smt. M. K. Hajara submits that the petitioner since is confident that the transit of goods was strictly in accordance with the requirements of the law, the detention of goods is not warranted, the petitioner has no difficulty in furnishing the bank guarantee, but he states that the authority will not pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in two days from today. The 1st respondent shall release the goods detained under Ext.P4(c) and subjected to enquiry in Ext.P4(d) within twelve hours from the date and time of receipt of bank guarantee. The bank guarantee shall be kept valid for one month from today. The 1st respondent shall complete the enquiry, afford fair and reasonable opportunity as envisaged under the Act to petitioner and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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