Release of seized vehicle —The special appeal is against the judgment of learned Single Bench vide which the writ petition against the order passed by the adjudicating authority imposing tax liability and interest upon the petitioner in pursuance to the proceedings under Section 129(3) of the Raj./CGST Act, 2017 was dismissed with liberty to the petitioner to avail the remedy of appeal under the Act of 2017. Appeal is dismissed. However, since the goods confiscated are cumin seed (Zeera) and fennel seed (Saunf) which are perishable in nature as also the vehicle, they need to be released forthwith, the respondent is directed to release the same on furnishing a bank guarantee equivalent to the amount payable under Clause (1)(a) or (b) of Section 129 of the Act, 2017. — Bhom Singh S/O Shri Sardar Singh Vs. Union of India [2018] 5 TAXLOK.COM 022 (Raj)