Writ applicant advised to address confiscation notice to avoid goods and vehicle confiscation. Release ordered upon deposit. The High Court advised the writ applicant to address the confiscation notice to avoid confiscation. The Court ordered the release of goods and the vehicle ...
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Writ applicant advised to address confiscation notice to avoid goods and vehicle confiscation. Release ordered upon deposit.
The High Court advised the writ applicant to address the confiscation notice to avoid confiscation. The Court ordered the release of goods and the vehicle upon the applicant's deposit of specified amounts within a week. The decision focused on the release pending further confiscation proceedings, without delving into the case's merits. The Court emphasized that the confiscation proceedings would proceed independently, and the writ application was disposed of with conditions for release as the main aspect of the judgment.
Issues: 1. Challenge to confiscation notice under Section 130 of the Act. 2. Relief sought for release of goods and vehicle pending confiscation proceedings. 3. Conditions for release of goods and vehicle.
Analysis: 1. The writ applicant challenged a confiscation notice dated 28th August, 2020 issued under Section 130 of the Act, calling for a show-cause regarding the seized goods and vehicle. The High Court noted that the final order of confiscation was pending, and advised the writ applicant to present their case before the authority to avoid confiscation. If the show-cause notice is discharged, the matter would conclude; otherwise, the applicant could appeal under Section 107 of the Act after the final confiscation order.
2. The applicant expressed readiness to deposit Rs. 6,64,000 towards tax and penalty, along with a Bank Guarantee of Rs. 18,44,634 (50% of the fine amount) to prevent the confiscation of goods. Considering this, the Court ordered the release of goods and the vehicle on the condition that the specified amounts are deposited within a week, ensuring compliance with the terms set forth.
3. The Court clarified that its decision was solely based on the release of goods and the vehicle pending further confiscation proceedings, without delving into the merits of the case. The confiscation proceedings would continue as per the law, and the concerned authority would decide on the matter independently. Consequently, the writ application was disposed of, with the specified conditions for release being the primary focus of the judgment.
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