https://www.taxtmi.com/caselaws?id=296048 Detention of goods at a checkpost cannot be sustained merely because the department suspects misclassification, since a classification dispute by itself does not establish tax evasion. Where the alleged higher rate of tax depends on adjudication, the issue should be decided in the regular assessment or adjudication process rather than at the detention stage. The proper course is release of the goods, while leaving the classification dispute open for independent determination. The text notes that the goods were to be released on execution of a simple bond, and the adjudication was to proceed expeditiously without being influenced by the detention-stage observations. en-us Tue, 27 Oct 2015 00:00:00 +0530 Fri, 02 Jul 2021 08:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296048 Detention of goods at a checkpost cannot be sustained merely because the department suspects misclassification, since a classification dispute by itself does not establish tax evasion. Where the alleged higher rate of tax depends on adjudication, the issue should be decided in the regular assessment or adjudication process rather than at the detention stage. The proper course is release of the goods, while leaving the classification dispute open for independent determination. The text notes that the goods were to be released on execution of a simple bond, and the adjudication was to proceed expeditiously without being influenced by the detention-stage observations. Case-Laws VAT and Sales Tax Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296048