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It is directed that the petitioner shall be at liberty to pay the amount of fine in lieu of the confiscation of the conveyance in question as contemplated in the proviso to Sub-section (2) of Section 130 of the CGST Act.

Section 130 of the CGST Act, 2017 — Goods in Transit –The petitioner claiming to be the owner of the conveyance which was seized and subsequently confiscated vide the impugned order dated 21.11.2020, challenged the said order of confiscation on the ground that he has not been granted an opportunity of hearing before passing the said order of confiscation. Further, he has not been given even an option to pay, in lieu of the confiscation of conveyance, the fine equal to the tax payable on the goods being transported thereon, in view of the proviso to Sub-section (2) of Section 130 of the Act, 2017. The petitioner counsel submitted that the petitioner is ready to make payment of fine and his conveyance be released accordingly. Held that:- The Hon’ble High Court set aside the impugned order dated 21.11.2020 and directed that the petitioner shall be at liberty to pay fine in lieu of the confiscation of the conveyance within a week. If such payment is made, then the concerned respondent authority shall release the conveyance. For any error in calculation of the amount of tax, the same shall be considered by the respondent.
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