Release of detained goods pending assessment allowed on deposit and security, with expeditious completion of tax proceedings.

Goods and trucks detained on the allegation of intra-State sale were directed to be released pending assessment, because the Court did not finally determine tax liability and considered the prima facie value of the cargo together with the need to avoid continued detention. Release was made conditional on a monetary deposit and further security, and the tax authorities were required to complete assessment expeditiously.

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Issues: Whether detained goods and trucks should be released pending tax assessment on payment of security and deposit.

Analysis: The goods were detained on the allegation that they were intended for sale within the State, while the petitioner maintained that they were in transit and not exigible to duty at that stage. Without finally determining the tax liability, the Court considered the prima facie value of the goods and the need to avoid continued detention of the vehicles and cargo. It therefore directed release on a monetary deposit and further security, and required the authorities to proceed with assessment expeditiously.

Conclusion: The trucks and goods were ordered to be released on the specified deposit and security conditions, and the petitions were disposed of.

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