9911796707
TMI Blog1995 (2) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... detained on March 30, 1993, on Aharia-Thakurganj Road towards Siliguri for non-production of declaration in form XXXC. Then a penalty proceeding was drawn up and a penalty of Rs. 2,80,840 was imposed by the C.T.O., Siliguri Range. In RN-95 of 1994, at the same place, 293 bags of zeera loaded in vehicle No. DIL 3801 were detained for the same reason on March 29, 1993 and a penalty of Rs. 2,84,560 was imposed by the C.T.O. by an order dated April 1, 1993. In RN-96 of 1994, 246 bags of zeera carried in truck No. AS-01/4197 was seized on November 26, 1992, at Phansidewa More check-post for the same reason. On the next day, on November 27, 1992, the C.T.O. imposed a penalty of Rs. 2,31,466.25. Revisions were filed one after another before the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontravention of the provisions of section 14C or rule 89AA, because the declarations in form XXXC were available only at the first check-post, but the goods were detained or seized before the applicant could reach the first check-post on the route taken by the trucks, namely, in the first two cases, the Barovisha check-post and in the third case at the Phansidewa More check-post. The contention of the learned State Representative is that declaration in form XXXC is supplied at the first check-post, namely, at the nearest check-post and even if it is not obtained from a check-post or supplied from a check-post, under rule 89AA(1) there may be interception of any goods vehicle before it reaches the first check-post and at that stage the trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question remains as to what is meant by the "first check-post". In our opinion, the first check-post should be the nearest check-post from the point of entry into the State of West Bengal. If this interpretation is not given, in that case, there will be a compulsion on the part of Revenue authorities to set up check-post in each and every road or route. In this case, admittedly the nearest check-post was Dalkhola from the point of entry from Bihar or Delhi side. Therefore, we cannot hold that detention or seizure of the impugned three consignments were illegal and invalid. We are of the opinion that section 14C(14) conceives of a different situation. The instant case is governed by section 14C(1) to (6) as regards penalty. Mr. Bose, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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