2017 (6) TMI 460

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....ty : C.S.C. ORDER Heard Sri Vishwjit, learned counsel for the revisionist and learned Standing Counsel for the State. This revision is directed against an order passed by the Tribunal dated 18.3.2017. The Tribunal has affirmed the order of seizure and has directed release of goods upon deposit of cash security to the extent of 40% of the estimated value of the goods. Learned counsel co....

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....n terms of circular issued under Section 52 and disclosures therein are correct or not? If the declaration made in TDF is correct with reference to the goods transported, and matches with the bill/bilty etc., required as per circular, the authorities would not be justified in proceeding any further or to probe identity of consignor and consignee etc. 27. When goods for transportation are ....

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.... is only when details mentioned in TDF with reference to goods transported, route specification or time etc. are found incorrect or documents required to be possessed are either not available or bogus/wrong that the authorities may incidentally examine particulars of consignor and consignee to form an opinion that goods were intended to be sold within the State of U.P. The circular issued by the S....

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....ods are found bogus/fraudulant etc., the authorities may examine details of consignor and consignee with an intent to ascertain whether goods are intended to pass through State or not". Learned Standing Counsel, on the other hand, submits that the details of consignor and consignee, in the facts and circumstances of the case, was relevant and the authorities were justified in passing the order.....