9911796707
TMI Blog2025 (3) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods shall be treated as belonging to the assessee, who comes before the authorities as the owner of the goods and produces the documents and it was further held that in such cases that the security is required to be in terms of Section 129(1)(a) and not under Section 129(1)(b) of the Act and therefore, the goods are required to be released under Section 129(1)(a) of the Act.
In the present case, the principle laid down in the case of M/s. Halder Enterprises would apply and the goods have to be released under Section 129(1)(a) of the Act.
Conclusion - The goods should be released under Section 129(1)(a), and the authorities were directed to expedite this process, based on the circular dated 31.12.2018.
Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... n no discrepancy in the goods was noticed. However, in the order of detention passed under Section 129(1) of the Act, it was indicated that goods were not covered by valid documents. 3. It is submitted that due to inadvertent typographical error, the vehicle number in the e-way bill was indicated as HR-46C-4623 instead of HR-58C-4623 and on account of the said minor mistake, a demand was sought to be raised. 4. In response to the show cause notice, the petitioner filed reply indicating typographical error in indicating the number of the vehicle and indicated its status as owner of the goods alongwith documentary proof. However, the proceedings were concluded against the driver without considering the reply and penalty under Section 129(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the tax invoice and the E-way bill are produced by the assessee, the goods shall be treated as belonging to the assessee, who comes before the authorities as the owner of the goods and produces the documents and it was further held that in such cases that the security is required to be in terms of Section 129(1)(a) and not under Section 129(1)(b) of the Act and therefore, the goods are required to be released under Section 129(1)(a) of the Act. 11. In the present case, the principle laid down in the case of M/s. Halder Enterprises (supra) would apply and the goods have to be released under Section 129(1)(a) of the Act. 12. In the light of the above, the order impugned dated 22.01.2025 passed by respondent no. 2 is quashed and set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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