2015 (9) TMI 166
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....12.2013 passed by Tribunal. The only question raised for consideration by this Court is, whether proceedings of seizure and direction for furnishing security is within jurisdiction of respondents authorities since the aforesaid orders have been passed only on the ground that during mobile search, document namely "transit declaration form" was not found in possession of transporter and according to....




TaxTMI
TaxTMI