2022 (12) TMI 954

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..... JUSTICE BHARGAV D. KARIA MR ABHISHEKKUMAR C MALVI, MR MAULIK VAKHARIYA FOR THE PETITIONER MR KRUTIK PARIKH, AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr.Maulik Vakhariya for the petitioner and learned AGP Mr. Krutik Parikh for the respondent State with regard to interim relief. 2. While issuing Rule in this matter by order date....

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.... 5 of the memorandum of the petition, the petitioner has raised certain questions of law to which learned advocate for the petitioner invited attention to further contend that the exercise of powers by the authority concerned under Section 130 of the Act could be said to be without authority in law inasmuch as the goods were in transit when intercepted and confiscated. It was submitted that when t....

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....on 139 was erroneous, it could turn out to be jurisdictional aspect. Therefore, the contention canvassed by petitioner raises a jurisdictional issue." 2.1 In Civil Application for stay, notice as to interim relief was issued. 2.2 The learned advocate for the petitioner submitted that in Special Civil Application No. 8353 of 2012, which involved similar controversy, while issuing Rule in the ....

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....ng conditions. 4. As could be seen from the impugned order, the penalty amount is Rs. 12,35,430/-. The fine and other charges are demanded to the extent of Rs.68,63,500/- and the tax is demanded of Rs.12,35,430/-. 5. By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned o....