Goods in Transit — Since, the petitioner had already paid the amount more than the amount of fine in lieu of confiscation in terms of the order of confiscation passed under section 130 of the CGST Act, 2017, the respondents were directed to forthwith release the conveyance in question. — Raj Chamunda Roadlines Vs. State of Gujarat [2019] 19 TAXLOK.COM 089 (Gujarat)