Goods in Transit — The writ-applicant seeks to challenge the action of the respondents in declining to release the goods detained and seized under Section 129(1)(a) of the Act. The Court is of the view that the writ-applicant should prefer an appeal under Section 107 of the Act before the concerned appellate authority. — Aashiward Marketing Through Proprietor Saif Tanveer Vs. State of Gujarat [2020] 20 TAXLOK.COM 031 (Gujarat)