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2010 (10) TMI 1096

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....wband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; mso-bidi-font-size:10.0pt; font-family:"Cali....

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....Naini and the goods has not been unloaded. The goods were apprehended on 11.9.2010 and its declaration form was valid upto 13.9.2010. Thus, the period of validity of declaration form was not over. Since there is no evidence on record before the Tribunal to come to the conclusion that the goods were actually being unloaded in the State of U.P. and the period of validity of the documents was still v....

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