Pankaj Mithal, J. - (1.) Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
(2.) The goods of the petitioner which were being carried from Delhi to Ghaziabad were seized on 29.2018 on the basis of certain irregularities in the documents accompanying the goods.
(3.) The seizure of the goods and the vehicle was challenged by the petitioner by filing Writ Tax No. 1328 of 2018 (M/s. R.K. International v. Union of India and three others). The Court vide interim order dated 4.10.2018 directed for the release of the goods subject to deposit of the security other than cash and bank guarantee or in the alternative to accept an indemnity bond, equal to the value of tax and penalty, if any, to the satisfaction of the seizing authority.;