2023 (1) TMI 497

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....pearance: For the Appellant : Mr. Vinay Shraff Ms. Priya Sarah Paul For the respondent : Md. T. M. Siddiqui, ld. A.G.P. Mr. D. Ghosh Mr. V. Kothari JUDGMENT T.S. SIVAGNANAM J.: This intra-Court appeal is directed against the order dated 30.08.2022 passed in WPA 18885 of 2022. In the said writ petition the appellant had challenged the detention order dated 10th August, 2022 passed un....

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....support of movement of the goods are fabricated and has no legal basis. Further, the teak sawn timber was transported without valid documents in a concealed manner in contravention of Section 68 of CGST Act 2017 and WBGST Act 2017 read with Section 138A thereof. Therefore the authority came to a prima facie conclusion that the movement of goods is considered as movement without valid documents and....

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.... goods have been detained and seized. Mr. Ghosh, learned Government Counsel would submit that till date the department does not know who is the owner of the goods and, therefore, an ID was created in the name of the driver and all orders were uploaded in his name, namely, Mani N. As could be seen that goods have not yet been confiscated till date, therefore, the first remedy available to the ap....

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....f personal hearing to the appellant or his authorized representative and to pass a reasoned order on merits and in accordance with law. Since the goods being natural produce, it is exposed to the fury of weather, there is likelihood of deterioration. Therefore the authority pending compliance of the above directions shall permit the appellant to provide requisite number of tarpolene for securin....