TaxTMI 
TaxTMI 
2023 (11) TMI 136
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....OVERNMENT PLEADER/PP for the Respondent(s) No. 1 ORDER Draft amendment is granted. It is to be carried out. Heard learned advocate Mr. Bhuvnesh Gahlot for the petitioner and learned Assistant Government Pleader Mr. Pranav Trivedi for the respondent authorities appearing on service of copy of the petition in advance. 2. Following prayers are made in this petition. "(A) Your Lordships may be....
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....pondent No.1 authority and direct the respondent No.1 authority to initiate appropriate action / disciplinary action against the respondent no.3 authority as well as officer who accompanied him whose names have been mentioned in the compliant dated 26.7.2023 (Annexure - E) in the interest of justice and further be pleased to direct respondent no.1 authority to impose appropriate penalty upon the s....
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....n of the petitioner that when the goods were in transit, the authorities intercepted the goods and confiscated them. In other words, authorities sought to derive their powers for taking possession of the goods of the petitioner which were in transit under Section 129 of the Act. It was submitted that the said Section begins with non obstante clause and it is a provision independent of Section 130.....