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For the present, we direct the writ applicant to furnish Bank Guarantee of the amount of Rs.2,05,768/-. Upon furnishing of a Bank Guarantee, the authority shall release the vehicle as well as the goods.

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Release of seized goods — While the goods were in transit, the vehicle was intercepted by the respondent as the driver was unable to furnish E-way Bill. Thus, the vehicle came to be detained and ultimately seized along with the goods. The writ applicant was directed to furnish Bank Guarantee of the amount of Rs.2,05,768/- and the authorities were also directed to release the vehicle as well as the goods upon furnishing of a Bank Guarantee. — Super Powder Coating Anodizing and Trading Vs. Union of India [2019] 15 TAXLOK.COM 055 (Gujarat)

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