2022 (6) TMI 196

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....llants. Mr. Anirban Ray, ld. GP Mr. Soumitra Mukherjee, Mr. Nilotpal Chatterjee. ...for the State. Learned counsel for the appellants submits that, in view of the prevalent laws and circumstances of the case, the learned single Judge ought to have granted an interim order directing release of the petitioners' vehicle on condition of payment of 50% of the value of the goods or 200% tax payabl....

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.... respondent-authority patently transgressed its jurisdiction, as contemplated in Section 129 (1)(a) (b) of 2017 Act, in insisting upon payment of 100% of the value of the goods. Learned counsel appearing for the appellants places reliance on an unreported judgment dated February 15, 2022 passed by a learned single Judge of this Court in WPA 297 of 2022 to the effect that the goods-in-question s....

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....counsel further contends that, in the present case, the detention of the vehicles and goods took place at the behest of the Bureau of Investigation, which unlike the assessing authority, is not bound by the fetters under Section 129 of the said Act. Upon hearing learned counsel for the parties, we are of the opinion that there is no scope for interference with the impugned order of learned sing....

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....pugned order to justify interference in an intra-court appeal. Hence, MAT 40 of 2022 along with CAN 1 of 2022 are dismissed. However, we make it clear that we have not entered into the merits of the respective contentions of the parties and it will be open to the learned single Judge to decide all questions, upon hearing the parties, without being influenced in any manner by any of the observat....