2019 (10) TMI 557

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..... aid modified order dated 6.8.2019 admittedly, is an appealable order under the provisions of HGST Act and is concededly being challenged by the petitioner by filing an appeal before the Appellate Authority. It is also conceded position that the seized goods and truck have since been released in accordance with the provisions of HGST Rules. Petition dismissed as infructuous. - CWP No. 13204 o .....

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..... Present petition was filed challenging the aforesaid notice ( P- 2 ) with a further prayer for release of the seized goods along with the truck. After issuance of the notice of motion, the respondentdepartment due to non appearance of the owner of the goods/transporter followed the procedure envisaged under Section 130 of the HGST Act resulting into passing of order o .....

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..... hout realizing that the officers concerned have been granted protection by statutory provisions under the HGST Act. Be that as it may, we find that the present petition has become infructuous with the petitioner having liberty to assail the aforesaid order dated 06.08.2019 by filing an appeal before the Appropriate Authority. Dismissed as infructuous. .....

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