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    <title>2019 (3) TMI 1767 - GUJARAT HIGH COURT</title>
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    <description>Proceedings under confiscation were challenged on the ground that the statutory scheme required prior notice and hearing under the detention and penalty provision before confiscation could be invoked. The petition also noted that tax and penalty had already been deposited, which supported the request for immediate protection. The High Court issued notice and granted ad-interim relief by directing release of the truck and goods, subject to the petitioner&#039;s undertaking to cooperate if the petition ultimately fails.</description>
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      <description>Proceedings under confiscation were challenged on the ground that the statutory scheme required prior notice and hearing under the detention and penalty provision before confiscation could be invoked. The petition also noted that tax and penalty had already been deposited, which supported the request for immediate protection. The High Court issued notice and granted ad-interim relief by directing release of the truck and goods, subject to the petitioner&#039;s undertaking to cooperate if the petition ultimately fails.</description>
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