No payment of fine in lieu of confiscation of goods required where owner of conveyance is seeking only release of vehicle

Vijay Mamgain Vs State of Haryana & ors. (Punjab & Haryana High Court)

No payment of fine in lieu of confiscation of goods required where the owner of the conveyance is seeking only release of vehicle.

Brief Facts:

In the present case, goods and conveyance were confiscated by the Tax Authorities during transit as the tax against these goods was not paid. Proceedings under Section 130 were initiated

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