https://www.taxtmi.com/caselaws?id=164699 Goods capable of dual use cannot be seized merely because interception officers oubt the claimed end use; where the importer asserts a tax-exempt hosiery use under the West Bengal VAT framework, the authority must have a concrete basis to reject that claim. The Tribunal held that if the statutory scheme requires verification of ultimate use, such verification should ordinarily occur at the assessment stage, not on suspicion at interception. It also noted that precautionary directions may be issued to ensure sale to hosiery manufacturers, with liberty to proceed if the goods are later found to have been used otherwise. The seizure and penalty orders were therefore set aside as unsustainable. en-us Wed, 16 Jan 2008 00:00:00 +0530 Tue, 29 Apr 2014 14:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164699 Goods capable of dual use cannot be seized merely because interception officers oubt the claimed end use; where the importer asserts a tax-exempt hosiery use under the West Bengal VAT framework, the authority must have a concrete basis to reject that claim. The Tribunal held that if the statutory scheme requires verification of ultimate use, such verification should ordinarily occur at the assessment stage, not on suspicion at interception. It also noted that precautionary directions may be issued to ensure sale to hosiery manufacturers, with liberty to proceed if the goods are later found to have been used otherwise. The seizure and penalty orders were therefore set aside as unsustainable. Case-Laws VAT and Sales Tax Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164699