Petition dismissed; detention and seizure upheld based on driver's contemporaneous statement outweighing documentary route claims
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....HC dismissed the petition and upheld the detention and seizure of goods, holding that the impounding was founded on a contemporaneous, categorical statement by the vehicle driver that contradicted the documentary route claim. The Court found the driver's first-instance statement unrebutted, not procured under duress, and more probative than subsequent explanations; absence of any challenge to the statement's voluntariness or authenticity precluded its discredit. Consequently, the impugned orders were not arbitrary and the documentary evidence purporting a different origin was deemed unhelpful to the petitioner. Relief was refused and the administrative seizure and related orders affirmed.....
TaxTMI