2003 (12) TMI 601

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....enged an order passed by the West Bengal Taxation Tribunal dated August 13, 2003 in RN-347 of 2003, dismissing the petitioners' application for condonation of the delay in filing the main application challenging the seizure of the goods in question on September 11, 2002. 2.. As will appear from the facts as disclosed, the petitioners herein were the carrier of certain goods purportedly on behal....

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....romising Exports Ltd., came up for disposal before the learned Tribunal which dismissed the same on the ground that there was a dispute regarding the ownership of the goods seized. Immediately thereafter, the present petitioner also filed an application before the learned Tribunal challenging the seizure proceedings which were disposed of by the learned Tribunal by its order dated August 13, 2003 ....

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.... application before the learned Tribunal was caused by the fact that the matter was pending under wrong advice before the department. 5.. From the copy of the grounds and the petition filed before the Assistant Commissioner, Commercial Taxes, Central Section, in form 53 of the Sales Tax Rules, 1995, it will appear that not only the penalty imposed on the goods after seizure, but also the seizur....

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....re the departmental authority which had no jurisdiction to consider the same and the learned Tribunal ought to have taken the matter into consideration while dealing with the petitioners' application for condonation of delay in filing the main application challenging the seizure proceedings. 8.. We, accordingly, set aside the order passed by the learned Tribunal rejecting the petitioners' appli....