Advance Tax and Penalty in Vehicle Detention Case: Consignor or Consignee, Not Appellant, Affected by Penalty Proceedings.

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....Imposition of Advance tax and penalty - detention of vehicle - in case the appellant had sold the goods to the consignor, there was no occasion for the representative of the appellant and of the consignee to appear in the penalty proceedings and to get the goods released. The affected parties would have been the consignor or the consignee and not the appellant. - HC....