2010 (10) TMI 1096 - HC - VAT and Sales Tax

Release of detained goods without security - valid declaration form - Held that - the period of validity of declaration form was not over. Since there is no evidence on record before the Tribunal to come to the conclusion that the goods were actually being unloaded in the State of U.P. and the period of validity of the documents was still valid the Tribunal has rightly directed for release of the goods without security - revision dismissed - decided against Revenue.

Summary

Issues: Release of goods without security based on validity of declaration form.

Analysis:
The High Court of Allahabad heard the case where the State filed a revision against the Tribunal's order allowing the release of goods without security. The goods were moving from Allahabad to Jharkhand with a valid declaration form but were apprehended just before Naini. The declaration form was valid until 13.9.2010, and the goods were apprehended on 11.9.2010. Since there was no evidence that the goods were being unloaded in Uttar Pradesh and the declaration form was still valid, the Tribunal rightly directed for the release of goods without security. The Court referenced a previous case, Madhya Bharat Transport Co. vs. Commissioner of Trade Tax, where similar facts led to a decision in favor of the assessee. Consequently, the Court found no reason to interfere with the Tribunal's order and dismissed the revision.