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TMI Blog2023 (5) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... sing order thereunder without availing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction - HELD THAT:- Rule, returnable on 19.4.2023. By way of interim relief, the goods of the petitioner shall be released provided the petitioner complies with the conditions imposed. - Honourable Mr. Justice N.V. Anjaria And Honourable Mr. Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be passed. 4. It is the contention of the petitioner that when the goods were in transit, the authorities intercepted the goods and confiscated them. In other words, authorities sought to derive their powers for taking possession of the goods of the petitioner which were in transit under Section 129 of the Act. It was submitted that the said Section begins with non obstante clause and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er shall deposit with the competent authority of the respondents, total amount of penalty of Rs.11,12,343/-, the tax is not assessed by the authorities. (ii) The petitioner furnishes bond towards the amount of fine in lieu of confiscation of goods to the extent of Rs.6,00,000/-. (iii) The petitioner shall further deposit the amount of Rs.11,12,343/- towards the fine in lieu of confiscation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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