Conditional release of seized goods permitted while revisional remedy is pursued against detention and seizure proceedings.

An application challenging detention, penalty, appellate confirmation and seizure was treated in substance as a proceeding under the West Bengal Taxation Tribunal Act. Although the objection of non-exhaustion of the revisional remedy was noted, the continuing detention of the goods and the pendency of seizure proceedings justified disposal by permitting the applicant to pursue revision on all points. To balance interests, release of the seized goods was made conditional on an additional cash deposit, with the total deposit retained as security until the revisional proceedings were decided.

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Issues: Whether the application should be disposed of by directing the applicant to pursue the revisional remedy against the appellate order and by granting release of the seized goods on deposit of security.

Analysis: The application was treated as one under section 8 of the West Bengal Taxation Tribunal Act, 1987, though in substance it was directed against detention, penalty, appellate confirmation, and seizure. The objection based on non-exhaustion of the revisional remedy was noted, but the continued detention of the goods and the pendency of seizure proceedings justified disposal of the matter by permitting recourse to revision on all points. To balance the parties' interests, release of the goods was made conditional upon further cash deposit, with the aggregate deposit retained as security pending the revisional outcome.

Conclusion: The applicant was left at liberty to file a revisional application within the stipulated time, and the seized goods were directed to be released upon deposit of the additional security amount.

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