2013 (11) TMI 1678

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....al, Senior Advocate assisted by Sri Rahul Agrawal learned counsel for the assessee revisionist. Sri U.K. Pandey, learned counsel has appeared for the department. The revision is directed against the order of seizure passed on 7th October 2013 and the order of its confirmation passed by the tribunal dated 26.10.2013. The tribunal has confirmed the seizure order on two grounds namely that the qual....

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....seizure of the goods under the Act and the authorities are not even competent to adjudge the quality of the goods. The seizing authority has no expertise to adjudge the quality of the goods. Therefore, seizure for the reason that the Supari which was being carried was of a superior quality is not tenable in law. Lastly, the goods have been seized for the reason that the purchasing dealer of Bihar....