1993 (8) TMI 273

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....ner furnishing bank guarantee. It is not in dispute that bank guarantee has been furnished and goods have been released. 2.. Petitioner's grievance is that it being a registered dealer holding certificate of registration No. BMT-254, there was no justifiable reason to detain the goods on imaginary defects in the way bill. It is further submitted that if any detention is to be made, that should be of goods and not of the carrier. In other words, it is submitted that where a truck is carrying the goods, if any defect is noticed in the way bill it is only goods and not the truck itself which can be detained and/or seized. Learned counsel for the Revenue, however, submitted that the Sales Tax Officer concerned was satisfied about that defect....

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....rishable nature, they shall be sold in the prescribed manner." "94. Check-post.-(1)......... (4)(a) If on such inspection the officer-in-charge of the check-post or barrier finds that the goods are not fully covered by a way bill in form XXXII or that the way bill is defective or incomplete or that there is evasion of tax in respect of goods carried in such vehicle or boat, as the case may be, he shall serve on the owner of the goods or any person on his behalf a notice in form VI-B giving him an opportunity to rectify the defect or omission if any or an option to pay such amount indicated by the officer-in-charge of the check-post or barrier. (b) If the owner of the goods or any person on behalf of such owner fails to pay the tax ....