Section 67 of the CGST Act, 2017—Seizure of goods —-The petitioner sought quashing of the seizure order dated 20th July, 2022, passed under section 67. The court observed that the goods seized by the department are included within the definition of tobacco and, therefore, seized goods would fall within the definition of perishable goods. The goods which are treated to be a perishable under the rules and notifications would not be converted into non-perishable goods only because the authorities have not acted in terms of Rule 141 (2). The counsel for the State submitted that the deposit made by the petitioner under section 74 (5) cannot be of any help to the petitioner’s cause for the purposes to release of goods in terms of section 67 (8) of the Act. The court observed that the petitioner having not complied with the requirement of release of seized goods i.e. perishable goods, is not entitled to any direction by this court for release of such seized goods.

Held that:- The Hon’ble High Court directed that in the event petitioner complies with the requirement of law for release of perishable goods under the applicable provisions, such claim of the petitioner would be dealt with expeditiously and in accordance with law.