Interim release of detained goods and conveyance was allowed after appellate liability was paid, subject to indemnity and undertaking.

Where the liability fixed by the first appellate authority had been satisfied, interim release of detained goods and conveyance was considered appropriate despite pending revisional proceedings. The appellate order had been modified from confiscation under Section 130 to penalty under Section 129(1)(a), and the petitioner had paid that liability. To protect revenue during revision under Section 108(1), the release was made conditional on an indemnity bond and compliance with the final revisional directions, with breach of the undertaking to be treated as contempt. The goods and conveyance were released, and the revisional challenge was left open.

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Issues: Whether the petitioner was entitled to release of the goods and conveyance pending revisional proceedings after satisfaction of the liability imposed by the first appellate authority.

Analysis: The appellate authority had partly allowed the appeal and modified the original order from confiscation under Section 130 to penalty under Section 129(1)(a) with levy of 200% of tax, and the petitioner had satisfied that liability. The revisional proceedings under Section 108(1) were still pending, but in view of the payment already made and the undertaking filed, release of the goods and conveyance was considered appropriate. To safeguard the revenue, the petitioner was required to furnish an indemnity bond and abide by the final revisional directions, with breach of undertaking being treated as contempt.

Conclusion: The petitioner was held entitled to release of the goods and conveyance on furnishing an indemnity bond, while the challenge to the revisional proceedings was left open.

Final Conclusion: Both writ petitions were disposed of with release of the goods and conveyance, subject to the petitioner's undertaking and indemnity bond, and with all contentions on the revisional proceedings kept open.

Ratio Decidendi: Where the liability fixed in appeal has been satisfied, interim release of detained goods and conveyance may be directed during pending revisional proceedings, subject to protective conditions to secure the revenue.

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