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On payment of tax the respondent shall forthwith release the vehicle to the petitioner, such payment effected by the petitioner shall be without prejudice to the right of the petitioner to impugn the confiscation order passed in appropriate proceedings.

Section 130 of the CGST Act — Goods in Transit – The petitioner challenged the order of detention of vehicle on suspicion of tax evasion in respect of the goods carried therein. The petitioner submitted that the owner of the goods is not traceable and under the said circumstances, although proceedings under Section 130 have been completed against the petitioner, they must be permitted to get a release of the vehicle on furnishing a security for the redemption fine that would be imposed on the vehicle in lieu of confiscation. The respondent submitted that the vehicle can be released to the petitioner only on the petitioner paying the tax payable in respect of the goods, the penalty payable under Section 122 in respect of the vehicle and the redemption fine in lieu of confiscation, the total amount under the three heads is Rs. 4,21,200/-. The court observed that in view of an order passed under Section 130, the ownership of the vehicle stands vested with the respondent, and if the petitioner seeks a release of the vehicle, pending appellate proceedings, they have to pay the amount demanded. Held that:- The Hon’ble High Court directed that, if the petitioner pays the amount of Rs.4,21,200/- to the respondents, then on such payment the respondent shall forthwith release the vehicle to the petitioner.
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