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Since the owner of the goods has not come forward for release of goods, respondent can take appropriate action in connection with the goods.

Goods in Transit — The vehicle in question has been released by the respondents but the petitioner is not interested in taking custody of the goods and does not press the present petition. The petition is disposed of as not pressed by clarifying that, it shall be open for the respondent authorities to take appropriate action in connection with the goods seized. — Sarveshwar Shyambihari Mittal Vs. State of Gujarat [2019] 18 TAXLOK.COM 025 (Gujarat)

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