2005 (2) TMI 807

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....seizure of goods and order of penalty passed by the Commercial Tax Officer, Durgapur Range, have been under challenge. The case of the petitioner is that he imported 667 jars of vanaspati from Indore and the truck carrying the said goods reached Duburdih check-post on January 27, 2005 at about 11.30 p.m. without endorsing way-bill as no one was available at the check-post at the relevant time. ....

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.... hours, the seizure and imposition of penalty are not lawful. Learned State Representative states that as the vehicle entered the State without getting the way-bill endorsed at the entry check-post, the petitioner committed a violation of the statute and hence the seizure was made in accordance with law. He also referred to a number of decisions of this Tribunal mentioned in Prahlad Rai Khetawa....