https://www.taxtmi.com/caselaws?id=184595 Seizure of mobile handsets in transit was held unjustified where the consignment was supported by invoice, delivery note, Form 49 and consignment note, and physical verification showed no mismatch in the goods themselves. The only discrepancy was an internal code number difference, which was not shown to indicate a different model or any evasion from Noida. As the material relied on for detention was speculative and unsupported by evidence, the seizure lacked a legal basis. The goods were therefore liable to be released without security. en-us Mon, 24 Jan 2005 00:00:00 +0530 Wed, 13 Jul 2016 15:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184595 Seizure of mobile handsets in transit was held unjustified where the consignment was supported by invoice, delivery note, Form 49 and consignment note, and physical verification showed no mismatch in the goods themselves. The only discrepancy was an internal code number difference, which was not shown to indicate a different model or any evasion from Noida. As the material relied on for detention was speculative and unsupported by evidence, the seizure lacked a legal basis. The goods were therefore liable to be released without security. Case-Laws VAT and Sales Tax Mon, 24 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184595