Detention of goods upheld where export documents were found bogus and release was allowed only on payment of quantified tax.

Detention of goods was upheld where the claimed export movement was not supported by credible materials and the Revenue's verification treated the bill of lading, invoice and road challan as bogus. The absence of proper registration and other reliable particulars weakened the claim for unconditional release. On that factual foundation, the cited precedent on release against security was treated as inapplicable because the circumstances were materially different. The quantified tax notice was accepted as a valid basis for insisting on payment before release, so release on bank guarantee alone was rejected and the goods remained releasable only on compliance with the quantified tax liability.

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Issues: Whether the detention of the goods and the direction to pay the quantified tax before release were justified in the facts of the case.

Analysis: The goods were claimed to be meant for export, but the materials produced did not establish a genuine export movement. The records relied upon by the appellant were found to be unsupported and, on the Revenue's verification, the bill of lading, invoice and road challan were treated as bogus. The appellant also failed to show proper registration or other credible particulars to rebut the Revenue's finding. In those circumstances, the case cited for release on furnishing security was held inapplicable because the factual foundation there was materially different. The subsequent compounding notice quantifying tax was treated as a valid basis for directing payment before release of the goods.

Conclusion: The direction requiring payment of the quantified tax before release of the goods was upheld, and the appellant was held not entitled to unconditional release or release on bank guarantee alone.

Final Conclusion: The appeal failed, and the order sustaining detention with release only upon payment of the quantified tax remained undisturbed.

Ratio Decidendi: Where the Revenue records a credible finding of bogus supporting documents and lack of proper registration, the court may uphold detention of goods and direct release only on compliance with the quantified tax liability.

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