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2002 (1) TMI 1270

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..... 999 and February 11, 2001 respectively. 2.. On August 5, 1999, the Truck No. HR 46/9855 loaded with the consignment of goods being imported by the petitioner was seized at Duburdih Check-post on the ground that the way bill did not correctly show the weight of the consignment of goods being transported. The way bill produced by the driver of the truck showed that 11,600 kgs. wares, 6,000 kgs. S. .....

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..... rable High Court. 4.. The Assistant Commissioner, Commercial Taxes, i.e., respondent No. 1 initiated penalty proceeding and imposed penalty of Rs. 5,45,870 by an order dated September 6, 1999. The said order was confirmed also in revision by respondent No. 2 by an order dated October 11, 2001. It is prayed that the purported seizure and the impugned order dated September 6, 1999 and October 11, .....

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..... loaded on the truck did not vary with the way bills produced by the driver of the truck. The orders of penalty therefore, are bad in law and liable to be set aside. 6.. The learned State Representative submits that the authority may be directed to act in accordance with law and the order passed by the honourable High Court. The impugned orders may be modified accordingly directing the concerned .....

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..... hrown to the penalty order as yet, we dispose of this writ application by directing the respondents to release so much of the consignment as was covered by the weight as mentioned in the way bill to the petitioner subject to the petitioner executing a bond covering the amount for which penalty has been imposed. This bond shall be valid until disposal of the revisional application, if filed by the .....

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