1994 (5) TMI 249

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.... 8 of the West Bengal Taxation Tribunal Act, 1987. In reality, it is an application under article 226/227 of the Constitution directed against detention of goods dated February 23, 1994 and imposition of penalty by an order dated March 2, 1994 and confirmation of that order by the appellate authority by the impugned order dated March 24, 1994 and also seizure dated April 5, 1994. The goods are adm....

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....d by challan dated February 23, 1994. Mr. Bose, learned Advocate for the applicant, challenges the validity of initial detention and of subsequent proceedings including estimation of the value of the goods on the basis of which penalty of Rs. 80,000 has been imposed. We dispose of the main application by passing the following order: The applicant will be at liberty to file a revisional appli....

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....g the total to Rs. 20,000, will remain as security and it will abide the ultimate result of the revisional application against the appellate order dated March 24, 1994. Let it be made clear that we have not entered into the merits of the case. The main application is thus disposed of. No order is made for costs. 20-5-1994: The record is placed after the matter was mentioned by Mrs. Swapna Da....