https://www.taxtmi.com/caselaws?id=167937 Transit goods accompanied by the prescribed documents cannot be seized merely because the consignor or consignee is alleged to be non-existent or not genuine, unless a statutory transit violation is shown. Where the transit declaration form and other papers were in order, there was no allegation of route deviation, overstay, missing documents, tampering, extra packages, or package discrepancies, and the exit period had not expired, seizure was not justified. The seizure and consequential rejection of the assessee's challenge were set aside, and release of the goods was directed without security. en-us Tue, 24 Apr 2012 00:00:00 +0530 Thu, 08 Jan 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167937 Transit goods accompanied by the prescribed documents cannot be seized merely because the consignor or consignee is alleged to be non-existent or not genuine, unless a statutory transit violation is shown. Where the transit declaration form and other papers were in order, there was no allegation of route deviation, overstay, missing documents, tampering, extra packages, or package discrepancies, and the exit period had not expired, seizure was not justified. The seizure and consequential rejection of the assessee's challenge were set aside, and release of the goods was directed without security. Case-Laws VAT and Sales Tax Tue, 24 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167937