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TMI Blog2013 (9) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... a Committee of the officers for valuation of the goods - The powers may be exercised by the Joint Commissioner, provided sufficient evidence is produced before him regarding the valuation of the goods. There is no basis to the apprehension that he may not be able to exercise his independent mind to the valuation. In any case there is an appeal provided to the Commercial Taxes Tribunal under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner, Sector-2, Noida and Assistant Commissioner, Sector-9, Noida as its members, for valuation of the goods. On the valuation carried out by them of the goods, which were dispatched by the petitioners and which were detained at Ataltal, Aligarh, it was found that the valuation was less than 50% of the value of goods prevalent at the relevant time in the local market area. 3. A show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuted of the officers posted at Noida and that the Assistant Commissioner (Mobile Squad) Aligarh find it difficult to ignore their report, even if an objection was filed by the petitioners to the valuation. It is submitted that the procedure, which is not prescribed and known under the Act and Rules, has been followed for valuation, giving rise to the writ petition. 5. The petitioners have a rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive remedies available to the petitioners, no prejudice is shown to have been caused to them, there is no good reason to interfere in the matter. 8. Shri Nishant Mishra submits that the Joint Commissioner, while exercising the powers under proviso to sub-section (7) of Section 48, may find it difficult to interfere with the valuation caused by the Committee of officers appointed by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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