2026 (4) TMI 939

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....vice filed in Court today is taken on record. 2. The matter was initially filed before the Principal Bench since then as the Court was not in seisin. The matter has since been transferred before this Court and is taken up for consideration. 3. The petitioner's case proceeds on the premise that the petitioner is a lawful and registered supplier and in usual course, the petitioner had ente....

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....n apprehension that the goods were actually loaded in some concealed place and the actual consignor and the consignee's name were being concealed, had intercepted the vehicle. The petitioners would contend that since the petitioners carry on business and since prolong detention was likely to interfere with its business credentials, the petitioners had by invoking the provisions of section 129(....

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....on and hear out the matter. 6. Having heard the learned Advocates appearing for the respective parties, I find that since the scheme of the said Act provides for a multi-tiered adjudicatory process, it shall be prudent at this stage to permit the petitioners to approach the appellate authority at the first instance. 7. Accordingly, the writ petition stands disposed of by granting liberty to ....