Answer

1. F

   Facts

   An order under Sec 129 for detention or seizure of goods in transit can be appealed to the Appellate Authority. The pre-deposit for such appeals is 10 percent of the penalty, reduced from 25 percent by the Finance Act 2025.

2. P

   Provisions and law

   • Sec 129, CGST Act 2017Detention, seizure and release of goods and conveyances in transit, with penalty
   • Sec 107(6), CGST Act 2017Appeal is admitted only on payment of admitted dues in full and 10 percent of disputed tax, subject to a cap
   • Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
3. A

   Analysis

   If you already paid the penalty to release goods, the payment counts and you can still appeal to get it back. Example: Rs 2 lakh penalty paid for an expired e-way bill with no intent to evade; you appeal on the ground that it was a technical lapse, which several High Courts have accepted. Attach the MOV forms, e-way bill and invoice.

4. C

   Conclusion

   1. 1Download the MOV-09 order and payment proof
   2. 2Collect the invoice, e-way bill and transport records
   3. 3Draft grounds focused on facts and absence of intent to evade
   4. 4File APL-01 within three months

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.