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Goods Seizure under Section 129 CGST: HC Directs Release on Penalty Payment
Case Law Details
- Case Name
- Sobha Enterprises Kokkur Vs Asst. Enforcement Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Sobha Enterprises Kokkur Vs Asst. Enforcement Officer (Kerala High Court)
The Kerala High Court addressed a petition by Sobha Enterprises Kokkur seeking the release of goods and a vehicle detained by the Assistant Enforcement Officer due to a discrepancy in the quantity of arecanut being transported compared to the invoice and e-way bill. The petitioner was found to be carrying 4000 kgs of goods in excess of the declared quantity. The vehicle was intercepted on April 3, 2025, and subsequently, an order for physical verification was issued. Despite the petitioner’s request to release the ...
PENALTY UNDER SECTION 129 (1) (a) WILL BE ON EXCESS QUANTITY FOUND ASPER THE INVOICE RATES.
GOODS OWNER TO CLAIM THE EXCESS GOODS FOUND.
Since it is too weighted, the driver of the vehicle can also get the weighment done, so there is no need for the proprietor to appear.