2018 (8) TMI 64

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....tioner has approached this Court complaining that the consignment, which was loaded on a vehicle, was intercepted during the course of its transport from the petitioner's office and factory to the State of Gujarat. The petitioner claims that they are manufacturers of copper and copper alloy products. They are holding the necessary Central Excise registration till migration to Goods and Service....

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....d over to the transporter. The documents were generated. The transporter ignored to generate the documents at its end and cleared the goods for delivery to the customer. That is how the petitioners complain that the consignment was intercepted and because the vehicle is detained and the goods are seized that they are unable to comply with their obligations during the course of the business and th....

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....-section (1) of section 129. Thus, to the satisfaction of the officer detaining the seizing the goods, the goods can be released. It is common ground before us that the seizure has not been challenged. Equally the detention of the vehicle has also not been challenged. A notice has been issued and by sub-sections (3) and (4) of section 129, there is a complete mechanism provided to obtain release o....

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....ng the release of the goods. The conduct of the petitioner shows that it is not ready and willing to comply with these conditions, but desires that this Court should interfere and direct unconditional release of goods. We are not inclined to agree with Mr. Dhopatkar given that there are disputed about questions of fact. 4 In the circumstances, the petitioner is aware of the consequences which wo....