1990 (12) TMI 307

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....e applicant, M/s. Pradip Traders and 50 tins were seized from each of the respondents Nos. 7, 8 and 9, M/s. Goutam Traders, M/s. Kiron Traders and M/s. Bimal Stores, to whom these tins of "Utsav" brand Vanaspati were sold on March 20, 1990, by the applicant, M/s. Pradip Traders. The case of the applicant is that on the basis of permit issued by the authority concerned, these 205 tins of "Utsav" brand vanaspati were brought to West Bengal by the applicant, on placing order in the 1st week of January, 1990 with M/s. Rajadhiraj Industries Ltd., Gadhiyari, Raipur, Madhya Pradesh for importing 300 tins of "Utsav" brand vanaspati for Rs. 99,000. The consignor despatched these 300 tins of "Utsav" brand vanaspati through a common carrier, Raipur....

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....ed that each of the 50 tins seized from each of them bore the month and year of manufacture as February, 1990. In the other two seizure-receipts in respect of M/s. Pradip Traders and M/s. Bimal Stores, the month and year of manufacture is not mentioned. Instead, the batch No. is mentioned in each of these two seizure-receipts in respect of M/s. Pradip Traders and M/s. Bimal Stores as batch No. 199. The learned State Representative contends that mention of the Batch No. 199 signifies the month and year of manufacture as February, 1990. We are unable to accept this contention of the learned State Representative, in the absence of any averment in this regard in the affidavit-in-opposition. The learned State Representative wanted us to go throu....

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....0, as in the seizure receipts in respect of these seizures, the year and month of manufacture are not mentioned. So far as the other two seizures are concerned, the contesting respondents will be at liberty to proceed with the penalty proceeding already started against the applicant. It appears that by an order passed by this Tribunal on May 3, 1990 the seized 205 tins of "Utsav" brand vanaspati were directed to be released to the applicant and the respondent Nos. 7 to 9, if the applicant deposited a sum of Rs. 20,000 as security in favour of Commissioner of Commercial Taxes, West Bengal. We are told that the security was furnished and the goods were released as directed by this Tribunal in that order dated May 3, 1990. In the circumstances....