2009 (10) TMI 941

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..... for the Respondent. ORDER The revisionist is a transporter. These goods that were being transported by a Truck bearing Registration No. RJ-14-GA-3660 were telecom equipments, 37 in number. They were being dispatched by M/s. Ericsson India Pvt. Ltd., Jaipur (Rajasthan) by Invoice No.1880, 1881, 1882 dated 25.08.2009 to M/s. Dish net Wireless Ltd. Patna (Bihar). The aforesaid consignment was....

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....d from the website of the department after filling in the relevant entries as prescribed in the form. It is alleged that the aforesaid downloaded form was for the purpose that upon checking or interception the transporters may produce such form for showing that the goods are being transported from outside the State of U.P. to another State. The goods were intercepted by Assistant Commissioner, ....

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....ion of the applicant. However, the Joint Commissioner as well as the Tribunal while affirming the order of seizure reduced the quantum of the security demanded by the Seizing Authority from Rs. 48 lakhs and odd to Rs. 4,95,000/-as fixed by the Joint Commissioner and affirmed by the Tribunal. The contention of the learned counsel for the applicant is that the transporter had all the other relevant ....

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....t declaration form is not the part of any rule since no rules have been framed and therefore cannot be treated to be an essential requirement as prescribed by the rules, as contemplated under the Amending Act. Be that as it may, at the time of seizure neither the applicant nor the authorities appears to be aware of the amendment. At that point of time the downloaded Transit Declaration Form was....