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    <title>2005 (6) TMI 534 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>A challenge to seizure and detention of goods under the VAT scheme was held to require recourse to the statutory appellate remedy before the authority above the officer who passed the seizure order. Reading the explanation to section 86, the Tribunal indicated that the competent authority must examine both the penalty proceeding and the legality of the seizure if approached in time. The petition was not decided on the merits of the seizure challenge, but the goods were ordered to be released conditionally on furnishing security pending disposal of the statutory proceeding.</description>
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    <pubDate>Fri, 10 Jun 2005 00:00:00 +0530</pubDate>
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      <description>A challenge to seizure and detention of goods under the VAT scheme was held to require recourse to the statutory appellate remedy before the authority above the officer who passed the seizure order. Reading the explanation to section 86, the Tribunal indicated that the competent authority must examine both the penalty proceeding and the legality of the seizure if approached in time. The petition was not decided on the merits of the seizure challenge, but the goods were ordered to be released conditionally on furnishing security pending disposal of the statutory proceeding.</description>
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      <pubDate>Fri, 10 Jun 2005 00:00:00 +0530</pubDate>
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