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The goods seized and vehicle detained are directed to be released in favour of the petitioner on furnishing of security in the shape of indemnity bond.

Section 129 of the CGST Act, 2017 — Goods in Transit — The petitioner challenged the detention order under Section 129 of the Act. The court observed that the matter requires consideration. The respondent counsel sought three weeks' time.

Held that:- The Hon’ble High Court listed the petition in the 1st week of November 2020 and directed that the goods seized and vehicle detained on 20.8.2019 to be released on payment of Rs.20 lacs in cash and on furnishing of security in the shape of indemnity bond for the balance amount (fine).

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