https://www.taxtmi.com/caselaws?id=791586 Confiscation under Section 130 is legally distinct from detention and release under Section 129, and once a confiscation order is passed title to the goods and conveyance vests in the Government under Section 130(5). On that basis, the release mechanism under Section 129 is no longer available, and adjudication of tax, penalty, interest, fine and valuation proceeds within the confiscation framework. The interim conditions imposed for release were held to align with that position, so no modification of the orders was warranted. en-us Thu, 07 May 2026 00:00:00 +0530 Tue, 12 May 2026 14:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791586 Confiscation under Section 130 is legally distinct from detention and release under Section 129, and once a confiscation order is passed title to the goods and conveyance vests in the Government under Section 130(5). On that basis, the release mechanism under Section 129 is no longer available, and adjudication of tax, penalty, interest, fine and valuation proceeds within the confiscation framework. The interim conditions imposed for release were held to align with that position, so no modification of the orders was warranted. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791586