9911796707
TMI Blog2022 (12) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... from the impugned order, the penalty amount is Rs. 12,35,430/-. The fine and other charges are demanded to the extent of Rs.68,63,500/- and the tax is demanded of Rs.12,35,430/- - it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 182 dated 31.05.2022, subject to conditions imposed. The goods and conveyance of the petitioner be released by the authorities - the petitioner deposits the amount of tax of Rs. 12,35,430/- - petitioner deposits the amount of penalty to the tune of Rs. 12,35,430/- - petitioner furnishes bond to the tune of Rs. 68,63,500/- towards the amount of fine. Application allowed. - R/SPECIAL CIVIL APPLICATION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advocate for the petitioner invited attention to further contend that the exercise of powers by the authority concerned under Section 130 of the Act could be said to be without authority in law inasmuch as the goods were in transit when intercepted and confiscated. It was submitted that when the goods were in transit, the powers for the authority to take action have to stand from Section 129 and not Section 130 of the Act. 3.2 The question which falls for consideration is whether when the goods are in transit, the authorities are entitled to invoke Section 129 of the Act or not. Learned advocate for the petitioner submitted in furtherance of his submission that Section 129, beginning with the non obstante clause is goods specific provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n favour of the petitioner upon imposing conditions. 4. As could be seen from the impugned order, the penalty amount is Rs. 12,35,430/-. The fine and other charges are demanded to the extent of Rs.68,63,500/- and the tax is demanded of Rs.12,35,430/-. 5. By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 182 dated 31.05.2022, subject to the following conditions - (i) The petitioner deposits the amount of tax of Rs. 12,35,430/-. (ii) The petitioner deposits the amount of penalty to the tune of Rs. 12,35,430/-. (iii) The petitioner furnishes bond to the tune of Rs. 68,63,500/- towards the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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