Interim release of detained goods and conveyance allowed subject to tax, penalty payment and an undertaking.

Detained goods and the conveyance were directed to be released on an interim basis subject to payment of the tax and penalty computed by the authorities. The petitioner was also required to file a solemn undertaking to make good any deficit liability that may be finally determined, while retaining the right to challenge the final determination in accordance with law. Interim release was therefore granted, conditioned on compliance with the stated monetary payment and undertaking requirements.

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Issues: Whether, by way of interim measure, the detained goods and conveyance should be released subject to deposit of tax and penalty and filing of an undertaking.

Analysis: The Court directed release of the detained goods together with the conveyance as an interim measure, subject to payment of the tax and penalty as computed by the respondent authorities. The petitioner was also required to file a solemn undertaking to make good any deficit liability that may be finally determined, while retaining the right to challenge such determination in accordance with law.

Outcome: Interim release of the goods and conveyance was granted subject to compliance with the stated conditions.

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