Rule 214B(3) transport documents defeated seizure and penalty where intra-West Bengal movement was sufficiently disclosed.

Transport documents showing movement of goods from one place in West Bengal to another, together with the required particulars, triggered the proviso to Rule 214B(3) of the West Bengal Sales Tax Rules, 1995 and obliged the officer to dispense with the declaration. On that basis, seizure for non-production of the declaration was unsustainable, and later reliance on incomplete or inconsistent material could not validate the detention. Because the seizure lacked a legal foundation, the consequential penalty for release of the goods also had no support, and refund of the penalty amount followed.

---

---

Issues: Whether the seizure of the consignment and the consequential penalty could be sustained when the transport documents showed movement of goods from one place in West Bengal to another, attracting the proviso to Rule 214B(3) of the West Bengal Sales Tax Rules, 1995.

Analysis: The documents produced at interception disclosed the originating place, destination, value and other particulars required to satisfy the authority that the consignment was being moved within West Bengal. In such circumstances, the proviso to Rule 214B(3) required the officer to dispense with the declaration. The grounds recorded for seizure, including reference to an unregistered consignor, did not justify seizure under Rule 214B, and the later attempt to sustain detention on incomplete or inconsistent material did not cure the defect. As the foundation for seizure was absent, the penalty imposed for release of the goods also lacked legal support.

Conclusion: The seizure was unsustainable and the penalty could not be upheld; the petitioner was entitled to refund of the amount paid as penalty.

Final Conclusion: The proceedings ended in relief to the petitioner by setting aside the seizure and the consequential penalty, with refund directed.

Ratio Decidendi: Where transport documents themselves establish that goods are moving from one place in West Bengal to another with the particulars required by the rule, the authority must dispense with the declaration under the proviso to Rule 214B(3), and seizure for non-production of such declaration is invalid.

---