Premature adjudication in confiscation proceedings set aside; release and detention questions left open for final decision
Case-Laws
GST
During pending confiscation proceedings, the HC held that the Form MOV-10 notice was only a proposal and that the adjudicating authority had to decide confiscation after hearing the respondent. The Single Judge's direction to release the goods on a simple bond and the finding that detention was illegal were set aside because final adjudication had not yet occurred. The authority was directed to complete the proceedings expeditiously, after giving an opportunity to produce documents, and all legal issues were left open.
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