2013 (3) TMI 158

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....RDER Heard Sri Suyash Agrawal, learned counsel for the revisionist and Sri U.K. Pandey, learned Standing counsel for the respondent. The revision is directed against the order of seizure which has been upheld upto the tribunal. Learned counsel for the parties agree for final disposal of the revision at the outset. The case of the revisionist is that it had purchased a Crane from M/s. H....

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....as actually not in transit from outside U.P. ie. Bhiwadi District Alwar of Rajasthan but was being exported to West Bengal from Ghaziabad itself. In this connection, the authorities primarily relied upon the statement of the driver. The submission of Sri Suyash Agrawal, learned counsel for the revisionist is that the authorities in passing the seizure order have not considered the material whic....