https://www.taxtmi.com/caselaws?id=162546 Transit interception was upheld where the transporter lacked proper documents, even though the goods were not notified under section 45A, because section 45D permitted interception and the linked seizure machinery under section 45A could then operate. The declaration and transit papers were treated as false or misleading, since the movement description changed, the stated destination and consignee were not satisfactorily proved, and the statutory presumption of attempted evasion was attracted. The maximum penalty, however, required separate justification on quantum; absent recorded reasons for choosing the highest penalty, fresh consideration and hearing were necessary. en-us Mon, 19 Mar 2007 00:00:00 +0530 Sat, 01 Mar 2014 15:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162546 Transit interception was upheld where the transporter lacked proper documents, even though the goods were not notified under section 45A, because section 45D permitted interception and the linked seizure machinery under section 45A could then operate. The declaration and transit papers were treated as false or misleading, since the movement description changed, the stated destination and consignee were not satisfactorily proved, and the statutory presumption of attempted evasion was attracted. The maximum penalty, however, required separate justification on quantum; absent recorded reasons for choosing the highest penalty, fresh consideration and hearing were necessary. Case-Laws VAT and Sales Tax Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162546