Release of Goods & Vehicle Ordered without Security, Tax & Penalty Deposit Required

The court directed the quashing of the order passed under Section 130 and ordered the release of goods and the vehicle without security. Fresh proceedings for confiscation were initiated, and the writ applicants were required to deposit a specified amount for tax and penalty for the release of goods and conveyance. The court decided not to adjudicate the application on its merits but directed the authorities to proceed as per the AGP's statement. Upon deposit of the specified amount, the goods and conveyance would be released, and the court disposed of the writ application with these directions.

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Issues:
1. Quashing of order passed under Section 130
2. Direction to release goods and vehicle without security
3. Initiation of fresh proceedings for confiscation
4. Deposit of tax and penalty amount for release of goods and conveyance

Analysis:
The writ application sought relief for quashing an order passed under Section 130 and directing the release of goods and vehicle without any security. Referring to a previous judgment, the court suggested recalling the impugned order and initiating fresh proceedings in line with legal principles. The learned AGP, after obtaining necessary instructions, stated that the impugned order would be recalled and fresh proceedings would be conducted, providing an opportunity for the writ applicants to be heard. Consequently, the court decided not to adjudicate the application on its merits, directing the authorities to proceed as per the AGP's statement. Noting the prolonged detention of goods and conveyance, the court directed the writ applicants to deposit a specified amount towards tax and penalty determined under Section 129 for the release of goods and conveyance pending the final outcome of confiscation proceedings.

The court clarified that the deposited amount was determined during the order of confiscation under Section 130. Upon deposit by the writ applicants, the goods and conveyance would be released accordingly. The court disposed of the writ application with the aforementioned directions and permitted direct service.

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