Section 130 of the CGST Act, 2017— Goods in Transit -– The petitioner sought quashing the confiscation order dated 18.8.2022 passed under Section 130 of the Act. The advocate for the petitioner submitted that the goods which were confiscated have been auctioned by the authority and the amount has been recovered by the respondent. The court observed that the goods been auctioned by authority, in such circumstances, conveyance may be released and the petitioner is ready and willing to give sufficient amount of bond for the remaining amount of fine in lieu of conveyance.

Held that:- The Hon’ble High Court directed that the conveyance is ordered to be released subject to certain conditions are complied with. Stand over to 19.4.2023.