Recall order, start fresh proceedings for release of goods and vehicle without security.

The Court ordered the recalling of the impugned order and initiation of fresh proceedings in response to a writ application under Article 226, seeking the release of goods and a vehicle without security. The learned AGP agreed to recall the order and proceed in line with legal principles. The Court directed the writ applicants to deposit a specified amount for tax and penalty under Section 129 for the release of goods and conveyance pending confiscation proceedings. Upon deposit, the goods and conveyance would be released, and the Court disposed of the application with these directions.

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Issues:
1. Writ application under Article 226 for quashing an order and directing release of goods and vehicle without security.
2. Recalling impugned order under Section 130 and initiating fresh proceedings.
3. Directing deposit of tax and penalty for release of goods and conveyance.

Analysis:
1. The writ applicants sought relief through a writ application under Article 226, requesting the quashing of an order and the release of goods and a vehicle without demanding any security. The Court noted a recent decision and suggested recalling the impugned order and deciding the matter afresh in line with legal principles. The learned AGP, after obtaining necessary instructions, stated that the impugned order would be recalled, and fresh proceedings initiated in accordance with the law and principles laid down by the Court in the recent decision.

2. The Court acknowledged the statement made by the learned AGP and decided not to adjudicate the application on merits. The Court directed that the exercise be undertaken as per the statement made by the AGP at the earliest. Noting that the goods and conveyance had been detained and seized earlier, the Court directed the writ applicants to deposit a specified amount towards tax and penalty as determined under Section 129 of the Act for the release of goods and conveyance pending the final outcome of confiscation proceedings.

3. The Court clarified that the specified amount towards tax and penalty had been determined during the order of confiscation under Section 130. The writ applicants were directed to deposit this amount, and upon such deposit, the goods and conveyance would be released. The Court disposed of the writ application with these directions, permitting direct service.

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