2011 (4) TMI 1233

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....t was made by AKIL KURESHI J.-These petitions have been heard for final disposal at the request of learned advocates for the parties. Since the facts are similar they may be recorded as emerging in Special Civil Application No. 3260 of 2011. Petitioner No. 1 claims to be a trader/purchaser and petitioner No. 2 is a transporter. The goods belonging to petitioner No. 1, being carried in truck of ....

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....d filed reply mainly contending that the details of the registered office of the petitioner No. 1 are not accurate. Upon inquiry, it was found that at the given address, there is no office of petitioner No. 1. It is further contended that petitioner No. 2 is only a transporter. Seized vehicle has already been released. He, therefore, has no further grievance. It is further contended that the drive....

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....Gujarat except 40 bags of betel nuts which would be off-loaded in Gujarat. On the other hand learned AGP submitted that the petitioners' credentials and whereabouts are unclear. Conditions may, therefore, be appropriately provided to take care of the interest of the Revenue. Having thus heard learned advocates for the parties, we are of the opinion that all issues are required to be firs....

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.... seized with an opportunity to the petitioners to produce necessary documents and raise all contentions. For the above purpose, orders for sale of goods are set aside. (2) In the meantime, the goods of petitioner No. 1 in each petition shall be released on conditions that he shall: (a) Deposit (if desired under protest) the full amount of tax on the entire consignment; (b) Furnish uncondi....