https://www.taxtmi.com/caselaws?id=181891 Goods accompanied by valid Form 31 and supporting documents could not be seized merely because the invoices appeared undervalued. The Tribunal's factual finding that the consignment was properly notated and supported by relevant papers was decisive, and a bare suspicion of undervaluation was held insufficient to justify seizure. The correct taxable value, if disputed, was to be examined through regular assessment proceedings rather than seizure action. On that basis, the revisional challenge failed and the seizure was not upheld. en-us Mon, 30 Jun 2003 00:00:00 +0530 Wed, 27 Apr 2016 10:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181891 Goods accompanied by valid Form 31 and supporting documents could not be seized merely because the invoices appeared undervalued. The Tribunal's factual finding that the consignment was properly notated and supported by relevant papers was decisive, and a bare suspicion of undervaluation was held insufficient to justify seizure. The correct taxable value, if disputed, was to be examined through regular assessment proceedings rather than seizure action. On that basis, the revisional challenge failed and the seizure was not upheld. Case-Laws VAT and Sales Tax Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181891