https://www.taxtmi.com/caselaws?id=162167 Transit detention of imported goods supported by lorry challan, consignment note and transit declaration is permissible only for the limited verification period. If the statutory seizure procedure is not followed, continued detention becomes unlawful, especially where the authorities rely only on an unsupported assumption of local sale and the consignment ultimately reaches its destination. Penalty action must also proceed under the correct statutory provision and on evidence of breach; a penalty imposed under an inapplicable provision, or on no proof that the missing goods were sold in West Bengal, is unsustainable. The detention and penalty orders were quashed and the cash security was directed to be returned. en-us Fri, 28 Jun 2002 00:00:00 +0530 Thu, 20 Feb 2014 12:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162167 Transit detention of imported goods supported by lorry challan, consignment note and transit declaration is permissible only for the limited verification period. If the statutory seizure procedure is not followed, continued detention becomes unlawful, especially where the authorities rely only on an unsupported assumption of local sale and the consignment ultimately reaches its destination. Penalty action must also proceed under the correct statutory provision and on evidence of breach; a penalty imposed under an inapplicable provision, or on no proof that the missing goods were sold in West Bengal, is unsustainable. The detention and penalty orders were quashed and the cash security was directed to be returned. Case-Laws VAT and Sales Tax Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162167