Goods in Transit — The petitioner is an owner of the vehicle, which was used for transportation of the goods which is under detention and seizure. The conveyance was loaded with Pan Masala and Tobacco but it was hoving no document as per the requirement under Section 68 of the Act 2017. Thus, notice for detention of the goods under Section 129(3) of the Act 2017 was issued. If the petitioner deposits a sum of Rs.7,50,000/-before the respondent within a period of two weeks, the vehicle of the petitioner shall be released. — Rajkumar Maheshwari Vs. Union of India [2020] 20 TAXLOK.COM 041 (Gujarat)