2012 (4) TMI 585

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.... Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K.Pandey, learned Standing counsel for the opposite party. The consignment of the goods imported in the State of U.P. from Kolkata was detained on 31.3.2012. After issuance of show cause notice and on consideration of the reply submitted the goods were seized vide order dated 2.4.2012. The representation of the revisionist....

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.... the provisions of Section 50 (4) a show cause notice was issued on 31.3.2012. In response to it, the revisionists filed reply on 2.4.2012 stating that the Form-38 was obtained on 27.3.2012 and was sent to the Kolkata office for being sent with the goods but by mistake it was left behind. The said Form in original was enclosed with the reply. There is no dispute that the original Form-38 dated ....

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....I have already held that where the vehicle was checked and the import declaration Form was not found along with the goods but was produced later-on with the explanation before the passing the order of seizure, the seizure of goods and demand of security was not justified. The case at hand is covered by the principle laid down in the above case. In view of the above as the authorities have no....