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Learned counsel for the petitioner submits that the petitioner is not owner of the goods and therefore, he is not liable to submit the bank guarantee for the confiscated goods and at best it can only be required for the purpose of vehicle.

Section 129, 130 of the CGST Act, 2017—Goods in Transit --- The petitioner transporter of the goods, his vehicle along with goods has been confiscated. The petitioner sought for release of vehicle. The respondent relied on the judgment passed by Hon’ble Supreme Court in The State of Uttar Pradesh & Ors. Vs. M/s Kay Pan Fragrance Pvt. Ltd. Civil Appeal No.8941/2019, [2019] 18 TAXLOK.COM 074 (SC) on 22nd November, 2019 and submitted that the revenue authorities have no objection if the petitioner complies with the provision of Rule 140 of the Rules and if the bank guarantee in terms of Rule 140 is submitted. The petitioner submitted that he is not owner of the goods and therefore, he is not liable to submit the bank guarantee for the confiscated goods and he can submits it for the vehicle only.
Held that:-The Hon’ble High Court held that the revenue department would be free to auction the goods in terms of the Rules. However, if the petitioner submits the bank guarantee in terms of Rule 140, relating to the valuation of the vehicle, the revenue department would, upon satisfaction, release the vehicle to the petitioner.—JVG Super Cargo Service Limited Vs The State Tax Officer [2020] 25 TAXLOK.COM 070 (Rajasthan)