https://www.taxtmi.com/caselaws?id=163387 Interception of goods in transit, followed by scrutiny of the documents and a record showing that detention had begun before seizure, was treated as sufficient to sustain the seizure under the statutory scheme. The Tribunal accepted that the later production of papers and the check-post register entry did not make the seizure invalid where the materials supported a finding of violation. The penalty order was also upheld because it had been imposed after consideration of the breach and had already been reduced in revision. The challenge was dismissed, and no interference was found warranted with either the seizure or the revised penalty. en-us Thu, 29 Jan 2004 00:00:00 +0530 Tue, 01 Apr 2014 17:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163387 Interception of goods in transit, followed by scrutiny of the documents and a record showing that detention had begun before seizure, was treated as sufficient to sustain the seizure under the statutory scheme. The Tribunal accepted that the later production of papers and the check-post register entry did not make the seizure invalid where the materials supported a finding of violation. The penalty order was also upheld because it had been imposed after consideration of the breach and had already been reduced in revision. The challenge was dismissed, and no interference was found warranted with either the seizure or the revised penalty. Case-Laws VAT and Sales Tax Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163387