2002 (8) TMI 816

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....es this revision is disposed of finally at this stage finally under the second proviso to rule 2 of chapter XXII of the Allahabad High Court Rules, 1952. 2.. The brief facts necessary for adjudication of the present revision are that the applicant carried business of manufacture and sale of shoes for which latex (rubber) was the raw materials and 42 drums of same, valued Rs. 2,49,690 were being imported from out of the State which was examined at the check-post on April 25, 2002 and the person in-charge of the vehicle/driver produced documents including "form 31" duly filled in, goods receipt (G.R.)., sale invoice and other documents where the goods were detained on the ground that according to the letter dated April 22, 2002 of the tran....

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.... the agent was the real importer was the letter. This letter merely asked the agent to unload the goods at Agra. This cannot be construed to mean that the agent was the importer of the goods. The Tribunal and the lower authorities acted arbitrarily and on the basis of conjectures and surmises in holding that the agent was the real importer of the goods. There was no basis for such a finding and hence the impugned order is vitiated in law".   5. In the facts of the present case also, the check-post officer seized the goods on the assumption that the real importer was the Allahabad dealer and not the applicant-revisionist. The Tribunal, however, justified the seizure on the ground that the applicant intended to evade payment of tax in....