HC: Orders deposit 50% of the liability amount for release of intercepted goods and vehicle

Gujarat HC directs Assessee to deposit 50% of liability and the balance by way of Bank Guarantee of any Nationalized Bank for release of goods and vehicle, further grants liberty to file statutory appeal as per Section 107 of the CGST Act; Notes that Assessee engaged in business of arecanut, entered into an agreement for sale with a dealer of Jamnagar, Gujarat & while the consignment was dispatched, it was intercepted and the goods as well as vehicle was detained u/s 129(...