BHARATI SAPRU - (1.) The writ petition has been filed against the seizure order dated 16.11.2017 whereby hosiery items being imported by the petitioners have been seized. Admittedly, petitioners are registered dealers in the State of U.P. The aforesaid consignment of hosiery goods was accompanied with all documents except the E-Way Bill. On that count the goods were detained on 16.11.2017 at 3:45 a.m. According to the petitioners though the E-Way Bill was not accompanying the goods, the same was generated at 7:46 a.m. on 15.11.2017 i.e. soon after the detention of the goods. However, the goods have been seized on 16.11.2017 for the solitary reason for the E-Way Bill being not accompanying the goods. Upon instructions Sri C.B. Tripathi, learned standing counsel states that though the assessee claims to have downloaded the items prior to the seizure, however, it is clear that the same was not produced before seizure of the goods.
(2.) The petitioners have also replied and further offered to furnish security in the shape of bank guarantee furnish indemnity and bond in compliance of the Rules.
(3.) In view of the fact that there was no defect noticed in the consignment of goods except absence of E-Way Bill which in any case was downloaded by the assessee and further since the petitioner is willing to furnish such security and bond, the instant writ petition is disposed of with a direction, subject to petitioner furnishing security in the shape of bank guarantee along with the indemnity bond the goods may be released in favour of the petitioner forthwith. The security and bond so furnished by the petitioner shall abide by the final decision in penalty proceedings.;