2016 (1) TMI 550

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.... AGP ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. These two petitions arise in common background. The petitioner's two separate trucks have been detained by the VAT Authorities on the premise that the trucks were carrying beetlenuts which the authorities believed was for sale in the State of Gujarat. Since no tax was paid, the goods alongwith trucks have been seized. 2. L....

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....n, therefore, such goods alongwith trucks must be allowed to be released since even in the worst possible scenario, the petitioner can be asked to pay duty with possible penalty maximum of which is 150% of the duty element and which may not be the norm to impose in all cases. 5. Learned AGP stated that approximate duty liability for each truck would come to Rs. 65,000/- lacs. Upon the petitione....