2012 (11) TMI 1050

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....P. Upadhyaya, Chief Standing Counsel,  JUDGMENT :- The judgment of the court was delivered by BARIN GHOSH C.J.-In the instant case, PVC granules on a truck were seized when, admittedly, all required documents were available with the truck driver. The fact remains that the accompanying form 16 was not deposited with the nearest office of the Department, as was required to be done. The....

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.... security to Rs. 1,53,581. On approach being made to the Deputy Commissioner (Enforcement), he refused to interfere. The matter was, thereafter, taken before the Tribunal. The Tribunal, though noticed the provisions of section 43 of the Act and though found that the authority to seize vests only when the goods are not accounted for by the dealer in his accounts or registers or other documents main....

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....as required to be in possession of certain documents, as prescribed by law. Each of such documents was in possession of the driver in question. Therefore, the goods were duly accounted for. Despite that, the same were seized. The Tribunal, we are of the view, ought to have had held, having regard to the facts and circumstances of the case, that the seizure was an illegal seizure and, accordingly, ....