Illicit Goods Transport with Fake Consignors: Validity of Seizure and Cash Security Demand Upheld u/s 48 U.P. VAT Act.

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....Evasion of tax - goods transported illegally - consignors and consignees are non-existent - seizure - Whether under the facts and circumstances of the case, seizure of goods and demand of cash security for its release u/s 48 of the U.P. VAT Act, 2008 is valid? - Attempt to evade duty proved - Action taken by the revenue sustained - HC....