https://www.taxtmi.com/caselaws?id=344161 Authorities may verify transit goods against the Transit Declaration Form and supporting documents, and may extend physical verification only to test whether the disclosed description is truthful. Where the goods found differ from or exceed the declared consignment, detention and seizure may be sustained and a rebuttable presumption may arise for action under the release provisions, including a security condition. Imperfect particulars of consignor or consignee do not, by themselves, justify detention when the declaration and documents otherwise match the consignment. Alleged defect in service was also not accepted on the facts. The security requirement for release was only reduced, while the power to detain goods for mismatch was upheld. en-us Thu, 30 Mar 2017 00:00:00 +0530 Tue, 04 Sep 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344161 Authorities may verify transit goods against the Transit Declaration Form and supporting documents, and may extend physical verification only to test whether the disclosed description is truthful. Where the goods found differ from or exceed the declared consignment, detention and seizure may be sustained and a rebuttable presumption may arise for action under the release provisions, including a security condition. Imperfect particulars of consignor or consignee do not, by themselves, justify detention when the declaration and documents otherwise match the consignment. Alleged defect in service was also not accepted on the facts. The security requirement for release was only reduced, while the power to detain goods for mismatch was upheld. Case-Laws VAT and Sales Tax Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344161