https://www.taxtmi.com/caselaws?id=325583 Goods intercepted in transit without the requisite bills or prescribed declaration may justify detention and penalty where the authorities have recorded reasons to suspect evasion and have followed the statutory detention, hearing and enquiry procedure. The court found that neither the driver nor the owner produced credible material to show lawful transport or tax payment, and self-serving documents were insufficient to displace the findings of the statutory authorities. A new factual plea not raised before the lower authorities was not entertained. The penalty was therefore sustained and no writ interference was warranted. en-us Tue, 15 Mar 2016 00:00:00 +0530 Wed, 23 Mar 2016 10:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325583 Goods intercepted in transit without the requisite bills or prescribed declaration may justify detention and penalty where the authorities have recorded reasons to suspect evasion and have followed the statutory detention, hearing and enquiry procedure. The court found that neither the driver nor the owner produced credible material to show lawful transport or tax payment, and self-serving documents were insufficient to displace the findings of the statutory authorities. A new factual plea not raised before the lower authorities was not entertained. The penalty was therefore sustained and no writ interference was warranted. Case-Laws VAT and Sales Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325583