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Since the petitioner is the owner of the goods as he had paid the entire amount of the value of the goods to the selling dealer, we direct that on petitioner's furnishing security in the form of Bank guarantee of the amount equivalent to that mentioned under clause (a) of Subsection (1) of Section 129 of the Act

Section 129 of CGST Act, 2017—Seizure of goods and vehicle—
Held that—the petitioner is the owner of the goods as he had paid the entire amount of the value of the goods to the selling dealer, we direct that on petitioner's furnishing security in the form of Bank guarantee of the amount equivalent to that mentioned under clause (a) of Subsection (1) of section 129, the seized goods and the vehicle shall be released forthwith. — Aman Enterprises And Beej Bhandar Vs. State of U.P. And 3 Others [2018] 6 TAXLOK.COM 66 (All)