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TMI Blog1999 (8) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... s carrying a consignment of 75 packages (cartons) of medicines from Delhi Airport to Meerut in a Armada jeep bearing No. HR-51-D-5982. While passing by the trade tax check-post (now known as Sahayata Kendra) at Mohannagar he did not report there and proceeded further. An officer of the department then chased him and about half a Kilometre from the said check-post he was stopped and the said vehicle was brought to the check-post. On checking, he was found to be carrying the aforesaid consignment from Delhi to Meerut without any papers. The goods were, therefore, detained and a show cause notice was issued to him whereupon he filed a reply the next day that was a Monday on behalf of M/s. Elder Pharmaceuticals Limited, Begum Bridge Road, Meeru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance on Jain Shudh Vanaspati Ltd. v. State of U.P. [1983] 53 STC 54 (All.); 1983 UPTC 198 in which it was observed (see page 68 of STC; paragraph 23 in UPTC) that the power to detain the goods and levy penalty in respect thereof cannot be exercised merely for the reason that the said goods were not accompanied by the requisite documents or that the documents accompanying them were false. This power can be exercised only if apart from a default in carrying the requisite documents, there is material before the detaining authority to indicate that the goods are being imported in an attempt to evade assessment or payment of tax due or likely to be due under the Act. Reliance is also placed on similar observations in Prakash Pipes Industries v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to have led the carrier, i.e., M/s. Aramex Cargo to its failure to ensure that the relevant papers are handed over to the driver of the vehicle to be carried with the consignment. The promptness with which the papers could be produced before the check-post officer shows that they were already there and have not been manipulated after the detention of the goods. 8.. The driver of the vehicle, i.e., Anil Kumar, was examined by the officer concerned and his statement was recorded. There is nothing in his statement that raises suspicion of an attempt to evade the check-post or to have been a party to a plan of tax evasion. Admittedly, no barrier has been placed on the road which may necessitate a person to stop at the Sahayata Kendra which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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