2005 (2) TMI 804

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....ourse of his business he purchased locally TMT bars of 8 mm and 10 mm from Shyam Ispat Udyog of Ghusuri, Howrah, the proforma respondent No. 6. The purchased goods were kept in petitioner No. 2's godown at Durgapur for future sale. On January 24, 2005 petitioner No. 2, from the said goods, was transporting 9.020 M. T. and 6.000 M.T. of TMT bars of different size to the consignee at Patiala. In due compliance of law, petitioner No. 2 also handed over to the driver of the vehicle the challancum-invoice being the document of title to the goods for proper transportation to the destination at Patiala. On January 25, 2005 the goods were intercepted by respondent No. 1 though the driver of the vehicle produced two copies of challan dated Ja....

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.... imposed and the amount was paid under protest under challan dated February 2, 2005 to get the goods released. The seizure, therefore, is bad and illegal and is liable to be set aside. The imposition of penalty accordingly is arbitrary and without sanction of law. The learned lawyer for the petitioner submits that under section 73(1) of the Act, 1994, the driver or the transporter of the vehicle is to carry the document of the title and two copies of bill or cash memo issued by the seller of such goods. The rule 214C(1) states that the driver of the vehicle shall make over a way-bill in form 48 in duplicate or a copy of challan in duplicate in respect of such consignment if the vehicle at all, is intercepted. In the instant case, t....

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....he goods being transported in addition to a document of title to the goods. In the instant case, admittedly challan, cash memo and the document showing the quantity, weight, value and description of the goods were produced before respondent No. 1 when the vehicle was intercepted. The rule 214C lays down that a copy of challan in duplicate in respect of the consignment of goods as referred in section 73 or a way-bill in form 48 in duplicate shall be given to the possession of the driver of the vehicle for the purpose of carrying such consignment of goods by the vehicle. The seizure can be made under sub-rule (5) of rule 214C in case, no way-bill or challan, as the case may be, is produced by the transporter before the seizing officer at the ....