https://www.taxtmi.com/caselaws?id=787002 The court held that the statutory text and amendments preclude reading a provisional release power into the confiscation provision; Section 130(2) contemplates release consequent to authorization/confiscation and does not permit provisional release pending adjudication. The court further ruled that retention of goods/conveyance in transit is lawful only where detention is effected by a valid order passed under the prescribed statutory procedure and timelines; mere inspection forms, MOV-02 directions, or initiation of confiscation proceedings do not constitute lawful detention. Result: unlawful retention ordered released on bond pending adjudication of confiscation proceedings. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787002 The court held that the statutory text and amendments preclude reading a provisional release power into the confiscation provision; Section 130(2) contemplates release consequent to authorization/confiscation and does not permit provisional release pending adjudication. The court further ruled that retention of goods/conveyance in transit is lawful only where detention is effected by a valid order passed under the prescribed statutory procedure and timelines; mere inspection forms, MOV-02 directions, or initiation of confiscation proceedings do not constitute lawful detention. Result: unlawful retention ordered released on bond pending adjudication of confiscation proceedings. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787002