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We propose to dispose of this writ application with a liberty to the writ applicant to make appropriate application under section 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security.

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Search & Seizure — Grievance of the writ application is that the authorities have affixed a seal on the warehouse i.e. principal place of business. Writ application disposed of with a liberty to make appropriate application U/s. 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security. — Mohammad Salim Mohammad Ismail Shaikh Through His Sister Shaikh Samimbanu Mohammad Ismail Shaikh Vs. State of Gujarat [2019] 14 TAXLOK.COM 051 (Gujarat)