2005 (1) TMI 708

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.... (hereinafter referred to as "Act") is directed against the order of Tribunal dated 6th January, 2005 relating to the Assessment Year 2004-2005. 2. Applicant is a Company, incorporated under the Indian Companies Act, 1956 having its Head Office at New Delhi and branch office at Sector-2, Noida, Gautam Budh Nagar and is registered under the U.P. Trade Tax Act and under the Central Sales Tax Act.....

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....hile the goods was in transit, on 27.11.2004 Vehicle No. DL-1L-E-4626 was examined by the Trade Tax Officer, Vijaynagar Check Post. The driver of the vehicle submitted all the documents relating to the goods, namely, invoice, delivery note, Form 49, consignment note etc. Check Post Officer detained the goods and issued show cause notice on the ground that 1500 pieces of Mobile phone hand sets were....

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.... mobile phone hand sets and demanded a sum of Rs. 4,95,000/- towards security for the release of the goods. Application filed under the proviso to Section 13-A (6) of the Act has also been rejected. Applicant filed appeal before the Tribunal which has been rejected by the impugned order. Heard learned Counsel for the parties. 4. In my opinion, order of the Tribunal cannot be sustained. Seizu....