E-Transit Pass Detention and documentary proof of inter-State movement can justify release of goods despite missing transit documents.

Goods detained for non-production of an e-transit pass may still be released where the dealer produces sufficient legally valid and reliable documents showing actual inter-State movement. The departmental circular was treated as supporting acceptance of such documentary evidence in appropriate check-post cases, especially where the violation was a first instance and the earlier guidance did not justify harsh detention. On that basis, detention was not treated as an absolute bar to release, and the goods were ordered to be released on payment of fine.

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Issues: Whether goods detained for non-production of an e-transit pass could be ordered to be released on payment of fine in light of the departmental circular and the available supporting documents.

Analysis: The detention was founded on the absence of the e-transit pass, but the dealer relied on other accompanying documents and on the departmental circular issued after considering the manner in which check-post authorities should deal with such cases. The circular recognised that where a dealer produces sufficient legally valid and reliable documentary evidence showing that the goods had actually crossed the State borders, such evidence may be accepted as proof of inter-State movement. The case was also noted to be a first instance of violation, and the earlier departmental guidance did not support harsh detention in such circumstances.

Conclusion: The goods were directed to be released on payment of fine of Rs. 2,000, and the detention was not sustained as an absolute bar to release.

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