https://www.taxtmi.com/caselaws?id=165338 Where intercepted goods are alleged to be outside lawful transit, the competent authority must first adjudicate the tax and penalty liability after hearing the dealer and considering the supporting documents. Pending that adjudication, provisional release of the goods may be permitted if the Revenue's interest is secured by deposit of tax and an unconditional bank guarantee. An order directing sale of the goods cannot stand while the dispute remains open for determination. The note also records that, if the goods are ultimately found to have been intended for sale in the State, liability may extend to tax and penalty within the statutory limit. en-us Fri, 01 Apr 2011 00:00:00 +0530 Tue, 16 Sep 2014 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165338 Where intercepted goods are alleged to be outside lawful transit, the competent authority must first adjudicate the tax and penalty liability after hearing the dealer and considering the supporting documents. Pending that adjudication, provisional release of the goods may be permitted if the Revenue's interest is secured by deposit of tax and an unconditional bank guarantee. An order directing sale of the goods cannot stand while the dispute remains open for determination. The note also records that, if the goods are ultimately found to have been intended for sale in the State, liability may extend to tax and penalty within the statutory limit. Case-Laws VAT and Sales Tax Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165338