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This writ petition is disposed of with a direction to the authority concerned to immediately take up the application filed by the writ applicants under Section 67(6) of the Act for the provisional release of the goods and the conveyance and pass an appropriate order in accordance with law

Section 130 and 67 of the CGST Act, 2017 — Goods In Transit- Provisional Release – The petitioner prayed for quashing the MOV-10 Confiscation notice dated 08.08.20, and for direction to the respondent to release the goods and vehicle without demanding any security. The court observed that the final order of confiscation has been passed. Such order would be an appealable order under Section 107 of the Act. The petitioner filed an application under Section 67(6) of the Act for provisional release of the goods and the conveyance. However, no orders have been passed on such application. Held that:- The Hon’ble High Court directed the respondent to immediately take up the application filed under Section 67(6) for the provisional release of the goods and the conveyance and pass an appropriate order in accordance with law within a period of one week.