2012 (12) TMI 115

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....Kant Jain, Addl. A.G., Punjab for the Respondent JUDGEMENT M.M. Kumar, J:- 1. The petitioner has approached This Court with a prayer for issuance of direction to the respondents to release its goods forthwith on furnishing of surety bond dated 28.01.2012 (P-4) duly attested by ETO Pathankot on 03.02.2012. 2. In response to notice of motion having been issued, the respondents have appea....

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....sions of Section 51(7) of the Act. The explanation to the aforesaid Section reveals that once the order has been passed imposing penalty then the detained goods may be released after realization of the penalty. The explanation reads as under:-     "Explanation:- The detained goods and the vehicle shall continue to be so detained beyond the period specified in sub-Sections (6) and....

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....eal, a provision has been made in Sub Section (5) of Section 62 of the Act, which requires deposit of 25% of the total amount. According to the learned counsel, the explanation as well as provisions of sub Section (5) of Section 62 of the Act have to be construed harmoniously and if the whole amount of penalty imposed in the order is paid then the right of appeal given to the petitioner under sub ....