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Petitioner will be entitled to get the goods released u/s 129 of the out an payment of tax and penalty.

Section 129 of the CGST Act, 2017— Ownership of the Goods in transit -- The Petitioners aggrieved by the detention order under Section 129(1) of the Act. The proceedings were initiated against the Petitioners under Section 129 of the Act and they claim to be the owners of the goods and consignors of the goods detained by the Respondent authority. The Petitioner claimed that they were accompanying the consignment of goods with necessary documents and they are entitled to get the goods released on payment of applicable tax and penalty. The seized goods already auctioned and successful bidder has deposited Rs. 75,33,620/-. The Respondent authority failed to comply with Section 130(7) of the Act.
Held that:-The Hon’ble High Court held that the petitioners to pay applicable tax and penalty as per Section 129 of the Act and on such payment, sale proceeds of Rs. 75,33,260/- shall be returned to the Petitioner. — K.S. Arecanut Stores Vs. T.K.K. Traders Versus State of Karnataka Ministry of Finance, Department of Revenue And Other [2019] 17 TAXLOK.COM 124 (Karnataka)