https://www.taxtmi.com/caselaws?id=159954 A challenge to seizure and penalty failed because the driver's own declaration did not record any handing over of documents to a khalasi or any coercion at the check-post. The decisive point was whether the relevant permits and tax documents were in the vehicle when it was intercepted, and the record did not displace the presumption of regularity attaching to official acts. A belated, unsupported allegation of coercion was insufficient to rebut that presumption. The seizure and consequential penalty orders were therefore treated as lawful and valid. en-us Thu, 12 Mar 1998 00:00:00 +0530 Thu, 05 Dec 2013 18:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159954 A challenge to seizure and penalty failed because the driver's own declaration did not record any handing over of documents to a khalasi or any coercion at the check-post. The decisive point was whether the relevant permits and tax documents were in the vehicle when it was intercepted, and the record did not displace the presumption of regularity attaching to official acts. A belated, unsupported allegation of coercion was insufficient to rebut that presumption. The seizure and consequential penalty orders were therefore treated as lawful and valid. Case-Laws VAT and Sales Tax Thu, 12 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159954