https://www.taxtmi.com/caselaws?id=162463 Seizure of goods and penalty were treated as unsustainable where the goods were supported by bill of lading, invoices, packing lists, bill of entry and consignment note, and the check-post had been informed with endorsement of documents. The tribunal noted that the seizure occurred in February 1999, while rule 215A(1)(d) requiring a way-bill for out-of-State dealers came into force only on 1 April 2000. On the scheme of rule 211, the necessary port/check-post documents had already been produced, so there was no legal obligation at the material time to obtain the later way-bill facility for movement through West Bengal. The seizure was therefore illegal, and the penalty and revisional orders, together with the bank guarantee, were ordered to be released. en-us Fri, 21 Nov 2003 00:00:00 +0530 Thu, 27 Feb 2014 14:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162463 Seizure of goods and penalty were treated as unsustainable where the goods were supported by bill of lading, invoices, packing lists, bill of entry and consignment note, and the check-post had been informed with endorsement of documents. The tribunal noted that the seizure occurred in February 1999, while rule 215A(1)(d) requiring a way-bill for out-of-State dealers came into force only on 1 April 2000. On the scheme of rule 211, the necessary port/check-post documents had already been produced, so there was no legal obligation at the material time to obtain the later way-bill facility for movement through West Bengal. The seizure was therefore illegal, and the penalty and revisional orders, together with the bank guarantee, were ordered to be released. Case-Laws VAT and Sales Tax Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162463