Ad interim release of detained goods and conveyance granted on payment of tax, penalty and undertaking to secure future liability.

Detained goods and the conveyance were directed to be released on an ad interim basis against payment of the tax and penalty computed by the authorities, together with a solemn undertaking to satisfy any further liability finally determined. The relief was expressly interim and conditional, preserving the petitioner's right to challenge the assessment or determination in accordance with law. Notice was issued for further hearing, so the order only secures temporary release while safeguarding the revenue's claim.

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Issues: Whether detained goods and the conveyance should be released on an ad interim basis, subject to payment of tax and penalty and filing of an undertaking to secure any future determined liability.

Analysis: The order grants only interim relief. Release of the goods and vehicle is directed against payment of the tax and penalty computed by the authorities and filing of a solemn undertaking to make good any deficit liability that may be determined finally, while preserving the petitioner's right to challenge such determination in accordance with law. Notice is issued for further hearing.

Outcome: The detained goods and conveyance were ordered to be released ad interim on specified conditions, and notice was issued returnable on a later date.

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