2022 (11) TMI 1335

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....r(s) No. 1 Vijay H Patel(7361) For The Petitioner(S) No. 1 For The Respondent(s) No. 2 Mr Pranav Dhagat, Agp For The Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Draft amendment tendered today is granted. The same shall be carried out immediately. 1.1 Heard learned senior advocate Mr.M.R.Bhatt for the petitioner and learned Assistant Government Pleade....

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....itioner that the authorities ought to have availed the permissible conditions prescribed in Section 129 of the Act regarding the payment of penalty and tax to release the goods of the petitioner and to close thereby the entire proceedings. 4.1 It was submitted that the provisions of Section 129 of the Act is a scheme in itself, more particularly, after amendment in Section 130 of the Act whereb....