Goods in Transit — The applicant seeks a direction to the respondent to release the conveyance in question on payment of fine of Rs.60,795/- in lieu of confiscation of conveyance. Since the applicant seeks only release of the conveyance, at this stage, the court deems it fit to allow the application and modify the earlier order dated 27.9.2019. Thus, the earlier order is modified by directing the respondents to release Truck in question upon the petitioner depositing a sum of Rs.60,795/- proposed to be levied by way of fine in lieu of confiscation of conveyance in the notice issued by the respondents. — Anil Bapulal Patil Vs. State of Gujarat [2019] 19 TAXLOK.COM 082 (Gujarat)