Department cannot seize Trucks in S129 for the allegation of past Wrong movement of goods done by transporter.

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Department cannot seize Trucks in S129 for the allegation of past Wrong movement of goods done by transporter.

M/S SURYA ROADWAYS VERSUS SENIOR INTELLIGENCE OFFICERS 
SCA 13354/2020 Gujarat High Court 
The key Observation of the case was as under : 
4.The short point for the consideration of this Court is whether the two trucks could have been seized under Section 129 of the Act, 2017, more particularly when both the trucks were not in transit carrying any goods. Indisputably both the trucks were seized from the office premises of the writ applicant. The department has doubts with regard to some past transactions
 5. We do not want to interfere with the inquiry or investigation which has been undertaken. Such inquiry or investigation shall proceed further in accordance with law. We propose to dispose of this writ application with an order of release of the two trucks subject to certain terms and conditions. We may only observe that at the end of the inquiry or investigation, if anything incriminating surfaces which may warrant issuance of MOV-10 to the writ applicant under Section 130 of the Act, the authority may do so in accordance with law. However, today, for the purpose of such inquiry or investigation, the two trucks may not be kept in the custody of the department. In such circumstances referred to above, we direct the respondent to release both the trucks on the writ applicant furnishing an undertaking in writing on oath before the concerned authority that till the conclusion of the inquiry or investigation, he shall not transfer the two trucks in favour of any other person or shall not part with the possession of the same or create any encumbrance upon the same. It shall be open for the writ applicant to use the two trucks in his normal course of business. We are saying so because in the event if the department deems fit to issue MOV-10 under Section 130 of the Act, 2017, then at least the goods should be secured for that purpose.

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