- (1.) Heard Sri Shubham Agrawal, learned Counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the State.
(2.) This writ petition has been filed to challenge the order dated 18.10.2017 by which the petitioners' goods, that were claimed to have been in transit from Nagpur to Gorakhpur have been seized. Also the petitioner seeks to challenge the order dated 28.10.2017 by which the penalty has been imposed in respect of the seized goods.
(3.) In view of the penalty order has been passed, the seizure order demanding security to secure the interest of revenue has lost its relevance to a large extent, its validity it at all to be examined in the penalty proceedings, which have also been concluded by order dated 28.10.2017.;