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The Writ petition is disposed of directing the third respondent to release the seized articles covered byorders to the petitioner in accordance with sub-section (6) of Section 67 of the Act and sub-rule (1) of Rule 140 of the Rules.

Shanti Prime Publication Pvt. Ltd.

Release of seized jewellery—In the instant case—25,024.180 gms of gold jewellery have been seized from the petitioner under sub-section (2) of Section 67 of CGST Act, 2017. The petitioner seeks directions to the third respondent to release the seized jewellery pending confiscation proceedings.
Held that—In the circumstances, the writ petition is disposed of directing the third respondent to release the seized articles covered by Exts.P9 and P9(a) orders to the petitioner in accordance with sub-section (6) of Section 67 of the Act and sub-rule (1) of Rule 140 of the Rules. If the petitioner is unable to furnish bank guarantee in terms of sub-rule (1) of Rule 140 of the Rules, the bank guarantees furnished by the third parties for the said purpose shall be accepted. Qmax Assay And Hallmarks Vs. Intelligence Officer (Ib) Commercial Taxes [2018] 2 TAXLOK.COM 084 (Kerala)

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