2022 (1) TMI 437

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..... ioner has an alternate remedy as far as the levy of tax and penalty are concerned, by filing appropriate appeal under Section 107 of the respective enactments. Considering the fact that the oxygen cylinders may be required urgently in view of threat by the out break of Omicron (variant of Covid-19), this Court is inclined to allow provisional release of the imported goods for being sent to Karn .....

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..... V-7 dated 20.11.2021. By an order dated 26.11.2021, the writ petitions were disposed by giving liberty to the petitioner to file additional representations and reply to the Show Cause Notices immediately. 3. The exercise undertaking by the respondent pursuant to the aforesaid order has now resulted in order dated 17.12.2021. As per the impugned order, the petitioner has been directed to pay a s .....

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..... etitioner and the learned Government Advocate for the respondents. The petitioner has an alternate remedy as far as the levy of tax and penalty are concerned, by filing appropriate appeal under Section 107 of the respective enactments. 7. As far as the provisional release is concerned, the statute itself allows the authorities to release the goods subject to furnishing the Bank Guarantee or pay .....

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