9911796707
TMI Blog2023 (7) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... dy is available to the petitioner under Section 107 of the Act, therefore, this petition need not be entertained and accordingly, the same is dismissed. The petitioner shall be at liberty to avail the appropriate remedy available to him in terms of the provisions admissible to the field. On receipt of the appeal, to be filed by the petitioner herein, the appropriate authority shall consider the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearance and submits that the petition in hand is not maintainable in light of Section 107 of the Act which provides efficacious remedy for filing appeal and revision before the appellate authority. 3. Learned counsel appearing for the petitioner has brought attention of the Court to Section 129 of the Act. For facilty of reference, the said Section is reproduced hereunder: 129. Detention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within seve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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