https://www.taxtmi.com/caselaws?id=165543 Undervaluation in import declaration documents can render them not proper or genuine for purposes of detention under the U.P. VAT Act, because section 50 requires true quantity, measure and value and detention applies where transport is without proper documents and tax evasion is indicated. The statutory scheme also provides an alternative remedy against seizure, detention and release orders through release procedures, appeal and Tribunal review, so writ intervention under Article 226 is generally inappropriate where that remedy is available. en-us Tue, 24 May 2011 00:00:00 +0530 Mon, 15 Sep 2014 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165543 Undervaluation in import declaration documents can render them not proper or genuine for purposes of detention under the U.P. VAT Act, because section 50 requires true quantity, measure and value and detention applies where transport is without proper documents and tax evasion is indicated. The statutory scheme also provides an alternative remedy against seizure, detention and release orders through release procedures, appeal and Tribunal review, so writ intervention under Article 226 is generally inappropriate where that remedy is available. Case-Laws VAT and Sales Tax Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165543