Goods in Transit — There is no reason why any other indulgence need be shown to the assessees, who happen to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum respectively, as may be prescribed or on payment of applicable taxes, interest and penalty payable, as the case may be, as predicated in Section 67 (6) of the Act. High Court High Court erroneously extricated the assessees concerned from paying the applicable tax amount in cash, which is contrary to the said provision. Thus, the competent authority shall call upon every assessee to complete the formality strictly as per the requirements of the stated provisions disregarding the order passed by the High Court in his case, if the same deviates from the statutory compliances. — The State of Uttar Pradesh & Ors. Vs. Kay Pan Fragrance Pvt. Ltd. [2019] 18 TAXLOK.COM 074 (SC)