2016 (8) TMI 1209

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....Heard Shri Shubham Agrawal, learned counsel for the revisionist and Shri B.K. Pandey, learned Standing Counsel for the respondent. This revision has been filed by the assesee being aggrieved by an order dated 11.8.2016 passed by the Tribunal, by which it has demanded a security on goods from the assessee, seized by the department on 19.07.2016. The facts of the case are that the goods were being....

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..... It is the contention of the revisionist that it was during the validity period of his Transit Declaration Form, which was from 18.07.2016 to 21.07.2016, the goods were apprehended. The goods were on route to Bihar. There is no allegation against the revisionist that he was trying to sell the goods in the State of U.P. except an apprehension that they could have been sold in the State of U.P. Le....