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    <title>2019 (3) TMI 1768 - GUJARAT HIGH COURT</title>
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    <description>Confiscation proceedings were challenged on the ground that the statutory sequence required prior notice and adjudication under the detention and transit levy provisions before resorting to confiscation. The petitioner also relied on prior deposit of tax and penalty and sought interim protection. The HC considered these factors sufficient to grant ad-interim relief and directed release of the truck and goods, subject to an undertaking, pending further hearing.</description>
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      <description>Confiscation proceedings were challenged on the ground that the statutory sequence required prior notice and adjudication under the detention and transit levy provisions before resorting to confiscation. The petitioner also relied on prior deposit of tax and penalty and sought interim protection. The HC considered these factors sufficient to grant ad-interim relief and directed release of the truck and goods, subject to an undertaking, pending further hearing.</description>
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