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The final order of conveyance under Section 130 of the Act has been passed and the same is a subject matter of challenge in the present writ application. The writ applicant should prefer an appeal against such order of confiscation under Section 107 of the Act in accordance with law.

Section 130 of the CGST Act, 2017— Goods in Transit —– The applicant prayed for quashing the order of Detention; quashing the confiscation notice and to direct the Respondent to release the Goods along with the Conveyance. The Coordinate Bench of this Court passed interim order on 26th September 2019 by which it was directed that respondent to forthwith release the goods as well as the conveyance of the petitioner which has been detained upon payment of the tax and penalty. The court observed that goods have already been released pursuant to the interim order passed by this Court and final order of conveyance under Section 130 of the Act has been passed. Held that:- The Hon’ble High Court permitted the applicant to prefer an appropriate appeal within four weeks. If any appeal is preferred, the appellate authority shall adjudicate the same on its own merits in accordance with law.
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