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The petitioner submits bank guarantee for the tax and penalty as shown in Ext. P12 and applies for release of goods by enclosing a copy of this order within two days from today. The 1st respondent shall release the goods detained under Ext. P11 and subjected to enquiry in Ext. P12 within twelve hours from the date and time of receipt of bank guarantee. The bank guarantee shall be kept valid for six weeks from today. The 1st respondent shall complete the enquiry, afford fair and reasonable opportunity as envisaged under the Act to petitioner and pass and communicate this order within four weeks from today. The 1st respondent, if fails to pass the order as directed by this Court the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks.

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Section 129(1), 129(3) of CGST Act, 2017 — Release of Goods — The detention order of goods cannot be treated as final, for according to section 129 deals with and provides for not only detention but also for release of goods, subject to comply with the mandate of section 129 of the Act. Directions issued to release the goods detained by the respondents subject to enquiry within twelve hours from the date and time of receipt of Bank Guarantee. — Subham Freight Carriers India Pvt. Ltd Vs. Assistant State Tax Officer Surveillance Squad No.1, Sgst Department, Kasaragode, The State of Kerala, Thiruvananthapuram and The Commissioner of State Tax, State Goods And Service Tax Department, Thiruvananthapuram [2019] 12 TAXLOK.COM 034 (Kerala)