2006 (5) TMI 465

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.... of reselling various types of spices and is a registered dealer under the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act"). The petitioner has moved this Tribunal against seizure of his goods under section 70 of the 1994 Act and imposition of penalty under section 71 of the Act of 1994. The petitioner's case as pleaded in this application briefly is: In course of his business the petit....

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.... and on being satisfied endorsed the way-bill and allowed the goods to enter the State of West Bengal on December 6, 2006. While the disputed goods were in course of transport, the petitioner secured an order from M/s. Arora Associates of 21 Amratolla Street for supply of 10,000 bags of jeera. The petitioner decided to send the disputed goods to M/s. Arora Associates. Accordingly the petitioner pr....

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....at the challan-cum-delivery note was dated November 6, 2002 and as such the seized goods might not be the goods which were imported into West Bengal on December 6, 2002 on the basis of endorsed way-bill and related documents. The petitioner appeared through an Advocate in the penalty proceeding. After hearing the authorised representative of the petitioner the CTO by his order dated December 13, 2....

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....ds imported on December 6, 2002 appears to be far-fetched. If the goods imported on December 6, 2002 were not the seized goods, then those goods must have been unloaded from the vehicle somewhere and a new consignment was loaded on the vehicle, particularly when the same vehicle was carrying the disputed consignment. No doubt there were some entries in the road challan raising some initial suspi....