2011 (4) TMI 1258

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....curity. The only question raised and argued in this revision is whether the Tribunal was legally justified in directing for release of the goods without any security. The goods in the nature of TMT bars weighing 40 tons was detained on March 2, 2011 while in transit from Durgapur in West Bengal to Betul in Madhya Pradesh. After service of show-cause notice upon the dealer (vehicle owner/driver) the seizure order was passed on March 18, 2011 on the grounds that the existence of buyer and seller are doubtful; the buying dealer is not registered; TIN of the buying dealer mentioned in the invoice is not correct; and there is possibility of the goods being sold in U.P. The representation of the petitioner under section 48(7) of the U.P.....

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....5 of the Rules framed under the aforesaid Act authorises for inspection of the goods in transit and all documents and records relating to such goods and, if the officer making the inspection finds or has reason to believe that the goods are not covered by the documents or the documents are false, bogus, incomplete or invalid, issue notice calling upon the driver/ person in charge of the vehicle to show cause why the goods may not be seized. The Commissioner, Commercial Tax, U.P., in accordance with the provisions of section 52 read with rule 55(5) of the Rules is said to have issued a circular dated July 30, 2009 prescribing for the downloading of a transit declaration form from the website of the Commercial Tax Department of the U.P. fo....

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....abad dealer was mentioned. The aforesaid finding is a pure finding of fact. I do not find any illegality in recording of the said finding as in normal trading such kind of errors may be common and it cannot be attributed to be with the object of defrauding the Revenue. Simply wrong mention of the TIN on invoice would not give rise to any presumption that the goods were being imported for sale inside the State of U.P. when otherwise the genuineness of the invoice is not in doubt. The stage of inquiry or any investigation as to whether the goods have been imported in U.P. or are on transit only had not arrived as the detention was made prior to the time stipulated for the exit of goods mentioned in the transit declaration form. In th....