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The seizure of the goods and the vehicle was challenged by the petitioner.The Court vide interim order dated 4.10.2018 directed for the release of the goods subject to deposit of the security other than cash and bank guarantee or in the alternative to accept an indemnity bond, equal to the value of tax and penalty, if any, to the satisfaction of the seizing authority Instead departmentunnecessarily asked for security/indemnity bond of heavy amount of Rs.10,75,770/-.Accordingly, impugned order dated 6.10.2018 is quashed and the direction is issued to the Assistant Commissioner (Commercial Tax) to accept the security and indemnity bond as directed vide order dated 4.10.2018 of the value of tax and penalty ie. Rs.59,120/- each from the petitioner and to release the goods and the vehicle forthwith accordingly

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — The goods of the petitioner were seized on the basis of certain irregularities in the documents accompanying the goods. Vide interim order, the respondent authorities were directed to the release of the goods subject to deposit of the security other than cash and bank guarantee or in the alternative to accept an indemnity bond, equal to the value of tax and penalty, if any, to the satisfaction of the seizing authority. However, the Assistant Commissioner (Commercial Tax) directed for furnishing security of Rs.10,75,770/- and an indemnity bond of the same amount for the purposes of the release of the goods and the vehicle. Directions issued to the Assistant Commissioner (Commercial Tax) to accept the security and indemnity bond as directed vide interim order to release the goods and the vehicle forthwith accordingly. — Rk International Vs. Union of India And 3 Others [2018] 6 TAXLOK.COM 083 (Allahabad)