https://www.taxtmi.com/caselaws?id=156282 When a registered dealer transporting notified goods complied with rule 93(5) by filing the prescribed form at the check post with supporting bills and documents, and the particulars matched the consignment, the goods were required to be allowed to move and any valuation dispute had to be taken up at assessment. Seizure on a mere suspicion of undervaluation was contrary to the transport procedure and was therefore unjustified. The penalty orders also failed because they did not record reasons showing how market value was determined and were not speaking orders. The seizures were quashed and the penalties were set aside. en-us Wed, 19 Dec 1990 00:00:00 +0530 Tue, 17 Sep 2013 14:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156282 When a registered dealer transporting notified goods complied with rule 93(5) by filing the prescribed form at the check post with supporting bills and documents, and the particulars matched the consignment, the goods were required to be allowed to move and any valuation dispute had to be taken up at assessment. Seizure on a mere suspicion of undervaluation was contrary to the transport procedure and was therefore unjustified. The penalty orders also failed because they did not record reasons showing how market value was determined and were not speaking orders. The seizures were quashed and the penalties were set aside. Case-Laws VAT and Sales Tax Wed, 19 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156282