Release of conveyance only

[Mohit Rathi]

Goods and conveyance are detained and confiscated under section 130. If fine in lieu of confiscation of conveyance is paid but no fine, tax or penalty is paid for the goods confiscated, can only the conveyance be released? (Kindly consider the case to be as per earlier regime, i.e. prior to notification of Finance Act 2021)

[Mohit Rathi]

Moreover, my understanding is that only conveyance may not be released as:

• fine paid in lieu of confiscation only exempts the conveyance from exemption and not from detention. As stated in proviso 3 of section 130(2), fine is paid in lieu of confiscation.
• As per Last para of FORM GST MOV-06, 'In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at _______________________(place) at his own risk and responsibility and not to part with any goods, till the issue of release order in FORM GST MOV-05.' Hence, unless a release order is issued, conveyance may not be released.
• As per point 7 of FORM GST MOV-11, 'You are also informed that the above goods and conveyance shall be released on the payment of the following tax, penalty and fines in lieu of confiscation if the same is made within ----- days from the date of this order.' Hence, goods and conveyance may be released together on payment of tax, penalty and fine on both goods and conveyance.

Appreciate viewpoints of all the learned seniors.