https://www.taxtmi.com/caselaws?id=169058 Absence of the Uttar Pradesh transit declaration form did not, by itself, justify seizure of raw rubber or insistence on security for release where the consignment was accompanied by Rubber Board and transport documents showing origin, transit and destination. The later filing of the transit declaration, together with contemporaneous commercial papers, was sufficient to rebut the statutory presumption arising from non-production of that form. On those facts, the movement of goods was treated as bona fide, and continued detention of the consignment was held unjustified. The Tribunal's order was therefore unsustainable and release without security was directed on the material on record. en-us Mon, 22 Sep 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169058 Absence of the Uttar Pradesh transit declaration form did not, by itself, justify seizure of raw rubber or insistence on security for release where the consignment was accompanied by Rubber Board and transport documents showing origin, transit and destination. The later filing of the transit declaration, together with contemporaneous commercial papers, was sufficient to rebut the statutory presumption arising from non-production of that form. On those facts, the movement of goods was treated as bona fide, and continued detention of the consignment was held unjustified. The Tribunal's order was therefore unsustainable and release without security was directed on the material on record. Case-Laws VAT and Sales Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169058