Confiscation procedure and interim release of seized goods granted pending notice on statutory compliance

Proceedings under confiscation were challenged on the ground that the statutory scheme required prior notice and hearing under the detention and penalty provision before confiscation could be invoked. The petition also noted that tax and penalty had already been deposited, which supported the request for immediate protection. The High Court issued notice and granted ad-interim relief by directing release of the truck and goods, subject to the petitioner's undertaking to cooperate if the petition ultimately fails.

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Issues: Whether the respondents could proceed under confiscation provisions without first initiating proceedings under the detention and penalty provision, and whether interim release of the truck and goods was warranted.

Analysis: The order records the petitioner's contention that the statutory scheme requires notice and hearing under the detention and penalty provision before resorting to confiscation. It also notes that tax and penalty had already been deposited. On that basis, the Court issued notice and granted ad-interim relief directing release of the truck and goods, subject to an undertaking by the petitioner to cooperate if the petition ultimately fails.

Conclusion: Interim relief was granted by directing immediate release of the truck and goods, and notice was issued to the respondents.

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