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    <description>HC reviewed a penalty order and goods seizure under UGST Act. The court set aside the ex parte penalty order, directed fresh proceedings with opportunity for petitioner to respond, and ordered release of seized goods upon furnishing security. The matter was remitted for reconsideration, with the proper officer instructed to pass a reasoned order after receiving petitioner&#039;s reply.</description>
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      <description>HC reviewed a penalty order and goods seizure under UGST Act. The court set aside the ex parte penalty order, directed fresh proceedings with opportunity for petitioner to respond, and ordered release of seized goods upon furnishing security. The matter was remitted for reconsideration, with the proper officer instructed to pass a reasoned order after receiving petitioner&#039;s reply.</description>
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