2012 (12) TMI 960

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....ng Counsel JUDGMENT :- The judgment of the court was delivered by BARIN GHOSH C.J.-At the time when the goods were seized, two sets of documents were found in the possession of the truck driver, who was carrying the goods in question in the truck driven by him. These two sets of documents contained identical serial numbers. However, one such document authorised the driver to deliver the g....

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....d that the goods in question are consigned to two different persons. The question before the Tribunal was, whether the truck driver, in the instant case, was able to account for the goods. From the very fact that he was purporting to account for the goods on the basis of identical documents, containing identical serial numbers, but entailing two different persons to claim the goods; there was enou....