https://www.taxtmi.com/caselaws?id=151182 Goods covered by a valid and undisputed Form 38 could not be validly seized on mere presumption that the form may have been reused or on a bare suspicion of excess material in the vehicle. The supporting bills and declaration were not shown to be fake or invalid, and no material established prior transport of the covered goods or any defect in the documents. The driver's alleged conduct was irrelevant to detention of the goods covered by the valid declaration. Seizure of the goods to the extent covered by Form 38 was held unlawful and those goods were directed to be released without security. en-us Mon, 03 May 2010 00:00:00 +0530 Mon, 15 May 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151182 Goods covered by a valid and undisputed Form 38 could not be validly seized on mere presumption that the form may have been reused or on a bare suspicion of excess material in the vehicle. The supporting bills and declaration were not shown to be fake or invalid, and no material established prior transport of the covered goods or any defect in the documents. The driver's alleged conduct was irrelevant to detention of the goods covered by the valid declaration. Seizure of the goods to the extent covered by Form 38 was held unlawful and those goods were directed to be released without security. Case-Laws VAT and Sales Tax Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151182