https://www.taxtmi.com/caselaws?id=158077 An application challenging detention, penalty, appellate confirmation and seizure was treated in substance as a proceeding under the West Bengal Taxation Tribunal Act. Although the objection of non-exhaustion of the revisional remedy was noted, the continuing detention of the goods and the pendency of seizure proceedings justified disposal by permitting the applicant to pursue revision on all points. To balance interests, release of the seized goods was made conditional on an additional cash deposit, with the total deposit retained as security until the revisional proceedings were decided. en-us Wed, 18 May 1994 00:00:00 +0530 Wed, 16 Oct 2013 14:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158077 An application challenging detention, penalty, appellate confirmation and seizure was treated in substance as a proceeding under the West Bengal Taxation Tribunal Act. Although the objection of non-exhaustion of the revisional remedy was noted, the continuing detention of the goods and the pendency of seizure proceedings justified disposal by permitting the applicant to pursue revision on all points. To balance interests, release of the seized goods was made conditional on an additional cash deposit, with the total deposit retained as security until the revisional proceedings were decided. Case-Laws VAT and Sales Tax Wed, 18 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158077