https://www.taxtmi.com/caselaws?id=154409 Seizure of goods at a check-gate was held unjustified where the transport was for execution of a known contractual project, and the destination, purpose, and identity of the transporter were all disclosed. No false statement was shown before the officer, and the record did not disclose any express statutory authority to insist on an undertaking as a condition for release. In these circumstances, mere existence of statutory power was insufficient to sustain seizure. The impugned seizure and demand for undertaking were quashed, and the writ petition succeeded without costs. en-us Wed, 24 Sep 1986 00:00:00 +0530 Mon, 19 Aug 2013 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154409 Seizure of goods at a check-gate was held unjustified where the transport was for execution of a known contractual project, and the destination, purpose, and identity of the transporter were all disclosed. No false statement was shown before the officer, and the record did not disclose any express statutory authority to insist on an undertaking as a condition for release. In these circumstances, mere existence of statutory power was insufficient to sustain seizure. The impugned seizure and demand for undertaking were quashed, and the writ petition succeeded without costs. Case-Laws VAT and Sales Tax Wed, 24 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154409