Section 129/130 of the CGST Act, 2017 —– Goods in Transit -—- The petitioner challenged confiscation order dated 9.8.2021 and also prayed to direct the respondent No.3 to release the conveyance. The court observed that statutory appeal being available to challenge the order impugned, the court is not inclined to entertain this petition on the said ground alone. 

Held that:- The Hon’ble High Court relegated the petitioner to prefer the appeal in accordance with the law. The arrangement-cum-interim relief as directed in order dated 25.11.2021 shall operate provided the petitioner extends the bank guarantee keeping it alive as may be required during the pendency of the appeal.