2024 (12) TMI 995

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....bout 5.47 p.m. The said e-way bill was valid upto 5.47 p.m of the next day. The imported consignment was to be transported to the petitioner's own factory viz., Pondicherry in a conveyance bearing registration No.TN 88 B 5249. The said vehicle was however intercepted by the State Tax Officer, RS, Villupuram on 20.01.2022 at about 9.45 a.m. Statement was recorded from the Driver/person in charge of the vehicle on 20.01.2022. Subsequently, after the goods were seized the petitioner also paid the amount on 21.01.2022 and had the detained goods cleared. After paying the amount on 21.01.2022, the petitioner has come forward with this Writ Petition almost after a lapse of 9 months by filing this Writ Petition on 26.09.2002. The Writ Petition ....

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....hile they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released- 129. Detention, seizure and release of goods and conveyances in transit (a) On payment of penalty equal to two hundred per cent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty; (a) ....... (b) on payment of ....