1. Heard Mr. D.K. Trivedi, learned advocate for the petitioners and Mr. Utkarsh Sharma, learned Assistant Government Pleader for the respondents.

2. In this case, the petitioners have already paid the amounts of tax and penalty as computed by the respondents. Under the circumstances, the respondents shall release the detained goods as well as the conveyance, subject to each of the petitioners filing a solemn undertaking before this court to the effect that the petitioners shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioners’ right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioners shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents, namely, PAN card and Aadhar card / Election card for identification of the petitioners and addresses of the petitioners.

3. Stand over to 19th June, 2019. Direct service is permitted.