Transit goods without mandatory documents can sustain penalty when detention and enquiry procedure is properly followed.

Goods intercepted in transit without the requisite bills or prescribed declaration may justify detention and penalty where the authorities have recorded reasons to suspect evasion and have followed the statutory detention, hearing and enquiry procedure. The court found that neither the driver nor the owner produced credible material to show lawful transport or tax payment, and self-serving documents were insufficient to displace the findings of the statutory authorities. A new factual plea not raised before the lower authorities was not entertained. The penalty was therefore sustained and no writ interference was warranted.

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Issues: Whether the penalty imposed for transporting goods without the requisite bills and declaration was liable to be set aside, and whether the procedure under the detention and enquiry provisions was not followed.

Analysis: The goods were intercepted without bills or the prescribed form, and neither the driver nor the petitioner could show that the goods were tax-paid or properly documented. The record showed that the authorities had reasons to suspect evasion, recorded statements, and followed the course contemplated by the detention and enquiry provisions. The petitioner failed before the Court to produce any credible material establishing lawful transport or payment of tax, and could not raise a new factual plea not taken before the authorities below. The documents relied upon were treated as self-serving and insufficient to displace the findings recorded by the statutory authorities.

Conclusion: The procedure under the Act was duly followed, and the penalty was rightly sustained.

Final Conclusion: No interference was warranted with the concurrent findings of the statutory authorities, and the writ petition failed.

Ratio Decidendi: Where goods are found in transit without the required documents and the statutory procedure for detention, hearing, and enquiry is complied with, the writ court will not interfere with the penalty imposed on the owner of the goods.

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