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TMI Blog2020 (2) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... record to show that an opportunity was given to the petitioners to get the seized goods released in terms of Section 129 (1) (a) of the Act. Respondents have also failed to comply with Section 130 (7) of the Act. In view of the said provisions, the concerned officer was required to give reasonable time not exceeding three months to pay fine in lieu of confiscation before disposal of the goods or conveyance as stipulated therein. The only order that could be passed is to permit the petitioners to pay the applicable tax and penalty equal to one hundred percent of the tax payable on such goods as per Section 129 of the Act and on such payment, sale proceeds of ₹ 75,33,620/- shall be returned to the petitioners - Petition disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released, a) on payment of the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of the applicable tax and penalty equal to the fifty per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her proceedings shall be initiated in accordance with the provisions of section 130: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer. 5. Clarification issued by the Government of India on certain issues as per clarification dated 31.12.2018 (Circular No.76/50/2018-GST) states that:- If the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoice or any other specified document is not accompanying the consignment of goods, then in such cases, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the said provisions, the concerned officer was required to give reasonable time not exceeding three months to pay fine in lieu of confiscation before disposal of the goods or conveyance as stipulated therein. 10. In view of the above provisions, the only order that could be passed is to permit the petitioners to pay the applicable tax and penalty equal to one hundred percent of the tax payable on such goods as per Section 129 of the Act and on such payment, sale proceeds of ₹ 75,33,620/- shall be returned to the petitioners. Alternatively, it is open for the respondents to collect applicable tax from the petitioners as determined in accordance with Section 129 (1) (a) of the Act and to return the balance amount out of & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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