Section 130 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the orders of the confiscation of the goods passed under Section 130 . The court observed that that the issue raised is about interaction of Section 129 and 130 of the Act and the powers exercisable by the authorities under the said provision in relation to the seizure and confiscation of the goods.

Held that:- The Hon’ble High Court listed the matter on 8.12.2022 and directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained, subject to the petitioner deposits Rs.4 lakhs which is the amount of penalty; deposits the amount of further Rs.4 lakhs, being the amount of fine in lieu of confiscation of conveyance and furnishes bond to the extent of Rs.22 lakhs being the amount of fine in lieu of confiscation of goods.