https://www.taxtmi.com/caselaws?id=174736 A fact-based finding that the truck had met with an accident, was repaired and then resumed transit was accepted on material on record, and the department's contrary assumption was treated as conjecture; the seizure was therefore unjustified and could not be disturbed in revision. The passing of a penalty order under Section 15-A(1)(o) did not bar or render infructuous relief under Section 13-A(6), because the power to direct release of seized goods remained independently available under the statutory scheme. On the facts, the transporter carrying the goods through its driver was held to be the person in charge of the goods for release purposes, and the order directing release was sustained. en-us Thu, 11 Nov 1993 00:00:00 +0530 Sat, 17 Oct 2015 11:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174736 A fact-based finding that the truck had met with an accident, was repaired and then resumed transit was accepted on material on record, and the department's contrary assumption was treated as conjecture; the seizure was therefore unjustified and could not be disturbed in revision. The passing of a penalty order under Section 15-A(1)(o) did not bar or render infructuous relief under Section 13-A(6), because the power to direct release of seized goods remained independently available under the statutory scheme. On the facts, the transporter carrying the goods through its driver was held to be the person in charge of the goods for release purposes, and the order directing release was sustained. Case-Laws VAT and Sales Tax Thu, 11 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174736