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of <h1>Tribunal declares seizure illegal due to procedural errors and lack of statutory authority.</h1> The Tribunal allowed the application, declaring the seizure illegal and canceling the notice. The decision favored the petitioner due to procedural errors ... - Issues:1. Challenge to seizure of betel nuts and subsequent notice by respondent No. 1 under West Bengal Taxation Tribunal Act, 1987.2. Jurisdiction of Commercial Tax Officer to verify valuation of goods.3. Lawfulness of seizure and notice under form 44 by the Commercial Tax Officer.Analysis:1. The petitioner, a registered dealer under West Bengal Sales Tax Act, imported betel nuts from Port Blair and intended to transport 160 bags to Delhi. Despite valid documentation, the goods were seized by Commercial Tax Officers on grounds of undervaluation. Petitioner challenged the seizure as illegal, mala fide, and without jurisdiction. Respondent argued that relevant rules empowered the officer to verify valuation, justifying the seizure and subsequent notice.2. The critical issue was the jurisdiction of the Commercial Tax Officer to verify goods' valuation. Rule 214C of West Bengal Sales Tax Rules, 1995, governs transportation restrictions. While rule 212 allows verification of goods' correctness, rule 214C lacks provisions for valuation verification. The Tribunal found the officer exceeded his jurisdiction by verifying valuation, emphasizing the absence of such authority in the statute.3. The Tribunal analyzed the seizure process and found it lacking in objective verification. The officer's subjective satisfaction on undervaluation, based on local market rates, was deemed unsatisfactory and arbitrary. The discrepancy in the number of seized bags further highlighted the procedural flaws. Rulings from other cases were distinguished, emphasizing the specific legal context of the present matter. Ultimately, the Tribunal deemed the seizure unlawful, quashing it and canceling the subsequent notice.In conclusion, the Tribunal allowed the application, declaring the seizure illegal and canceling the notice. The procedural errors and lack of statutory authority for valuation verification led to the decision in favor of the petitioner. Both members of the Tribunal concurred on the decision, emphasizing the unlawfulness of the actions taken by the Commercial Tax Officer.
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