https://www.taxtmi.com/caselaws?id=156637 Check-post detention of goods in transit cannot be sustained on alleged undervaluation alone when the delivery note and accompanying documents are in order and bear an endorsement showing tax payment by the assessing authority. The court reasoned that detention and insistence on security require cogent, objective material indicating illegality or tax evasion, and cannot rest on surmise, guess-work, or the officer's mere assertion. Where the record discloses no material supporting undervaluation and the transporter's objection is not properly considered, the detention notice and security-demand proceedings are illegal and unauthorised, and the goods must be released with refund of the security collected. en-us Wed, 04 Dec 1991 00:00:00 +0530 Mon, 23 Sep 2013 12:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156637 Check-post detention of goods in transit cannot be sustained on alleged undervaluation alone when the delivery note and accompanying documents are in order and bear an endorsement showing tax payment by the assessing authority. The court reasoned that detention and insistence on security require cogent, objective material indicating illegality or tax evasion, and cannot rest on surmise, guess-work, or the officer's mere assertion. Where the record discloses no material supporting undervaluation and the transporter's objection is not properly considered, the detention notice and security-demand proceedings are illegal and unauthorised, and the goods must be released with refund of the security collected. Case-Laws VAT and Sales Tax Wed, 04 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156637