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Goods were detained on account of wrong classification of goods.

Goods in Transit — The goods were detained on account of the alleged wrong classification of the goods under Section 129(1) of CGST Act. The detention was followed by a show cause notice under Section 129 (3) of the Act and the subsequent order, whereby tax, fine and penalty was imposed. Since, the goods have already been released and the issue of correct classification can only be adjudicated before the Appellate Authority under Section 107 of the Act, the writ petition disposed of with liberty aforesaid. — Bioveda Action Research Company Vs. Commissioner, Central Goods and Services Tax, Panchkula and Anr [2019] 17 TAXLOK.COM 012 (P&H)