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TMI Blog2023 (7) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is the owner of the goods and is ready and willing to deposit penalty under protest under Section 129(1) (a) to get the goods released - perishable goods - HELD THAT:- Strong reliance has been placed upon the decision of this Court in M/s Sahil Traders Vs. State of U.P. [ 2023 (6) TMI 360 - ALLAHABAD HIGH COURT] which applies squarely to the case at hand. Sri Ankur Agarwal, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Coordinate Bench of this Court in the case of M/s Sahil Traders, the impugned penalty order is set aside - The Respondent No.2 is directed to pass fresh order treating the petitioner to be eligible to the benefit of Section 129(1) (a) of the Act. The writ petition is allowed. - Hon'ble Pritinker Diwaker,Chief Justice And Hon'ble Ashutosh Srivastava,J. For the Petitioner : Shu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods were in transit through the State of U.P. during its movement from Kolkata to New Delhi and as such, there was no intention to evade tax. It is further contended that the petitioner is the owner of the goods and is ready and willing to deposit penalty under protest under Section 129(1) (a) to get the goods released considering the perishable nature of the goods and diminishing of its value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not the owner of the goods is patently erroneous. Consequently, the penalty proceedings were liable to be initiated under Section 129(1)(a) and not 129(1)(b) as has been done in the present case. In view of the above, expressing our full agreement with the view expressed by the Coordinate Bench of this Court in the case of M/s Sahil Traders (Supra) we set aside the impugned penalty order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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