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2020 (1) TMI 514

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..... uthorities - As we are directing the authorities to initiate fresh proceedings with regard to confiscation, we direct the writ applicants to deposit an amount of ₹ 4,02,500/- towards the tax and penalty as determined under Section 129 of the Act - On deposit of such amount, the goods and the conveyance shall be released forthwith subject to the final outcome of the confiscation proceedings. .....

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..... the following reliefs; (a) Certiorari quashing the MOV-11 (Order passed in lieu of Section 130 dated 31.07.2019 (Annexure No.6 to the writ petition) (b) Mandamus directing the respondent No.3 to forthwith release the goods and vehicle without demanding any security. (c) Issue any other Writ, Order or Direction in favour of the petitioner which this Hon'ble Cou .....

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..... s from the officer concerned that the impugned order passed under Section 130 of the Act dated 31st July, 2019 shall be recalled and fresh proceedings shall be initiated in accordance with law and a fresh order shall be passed after giving an opportunity of hearing to the writ applicants, keeping in mind the principles as explained by this Court in the above referred decision. 4. In view .....

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..... confiscation proceedings. 7. We clarify that the amount of ₹ 4,02,500/- towards the tax and penalty has been determined while passing the order of confiscation under Section 130. Let this amount be deposited by the writ applicants, and subject to deposit, there shall be release of the goods and the conveyance. 8. With the above, this writ application stands disposed of. .....

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