9911796707
TMI Blog2003 (11) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the petitioner No. 1 at Delhi as per the terms of contract purchased 553 cartons of umbrella panels from a foreign supplier of China and the goods were supported by all relevant material documents. On or about December 16, 1998 the consignment of 553 cartons of umbrella panels reached Calcutta Port and were released on payment of customs duty on February 1, 1999 for onward transportation to Delhi after taking delivery of the goods from Calcutta Port on February 2, 1999. Out of 553, 167 cartons were transported to Delhi. The consignment note was endorsed by the concerned Inspector of Commercial Taxes at Calcutta, Jetty Checkpost, on February 2, 1999. The remaining 386 cartons were taken to a godown at Calcutta Office due to non-availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the seizure was made illegally since there is no provision to seize the goods, scheduled to be taken outside West Bengal using it as a corridor, only for the cause of storage in the godown due to non-availability of the vehicle. The dealer had also no intention to evade the payment of tax since the goods were purchased by the Delhi branch office of the petitioner and in fact were taken to Delhi. It is also submitted that the rule 211A of the Rules, 1995, though is the relevant rule to be followed in such a case transportation which actually came into effect only from September 1, 1999. The fact that the 553 cartons of umbrella were imported from china was not at all suppressed in as much as, the clearing agent produced relevant document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication (page 12) shows that the goods were imported under the relevant bill of lading and it was placed before the Inspector of Commercial Taxes, Central section, Calcutta Jetty check-post with the consignment No. 0201/2 dated February 2, 1999 and the same was duly endorsed by the concerned officer on the reverse side. These documents clearly show that out of 553 cartons of umbrella panels with straps 167 were ready for transportation to Delhi and remaining 167 were also booked for transportation to Delhi as per the consignment note issued by Shatabdi Transport Corporation. Thus, the annexure E at page 12 shows that the Inspector of Commercial Taxes at Calcutta Jetty check-post was duly informed about the arrival of the goods. Non-compli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licate along with the railway receipt, bill of lading, air consignment note or any document of like nature in respect of such consignment of goods have to be produced. In the present case, as already noticed, the bill of lading and invoice were produced along with the annexure E for endorsement and the document (annexure E) was endorsed. 10.. Now, the question is, if the petitioner is liable to produce way-bills, though he is a dealer having registration outside West Bengal to carry on the business and for using West Bengal as a corridor for transporting the goods. 11.. The rule 215 of the Rules, 1995 states the procedure for issuing way-bill to the registered dealers only and the rule 215B relates to that of distribution of way-bill to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 12.. We, therefore, hold that the goods seized on the ground of non-production of way-bill is illegal and the seizure is liable to be set aside. The petitioner, therefore, is entitled to get the goods released from the custody of the respondent. 13.. The impugned order of seizure dated February 3, 1999 is therefore, set aside. The amount of penalty imposed by the learned C.T.O. is accordingly set aside. The revisional orders passed being not sustainable under law are also set aside. The goods are hereby released from the security furnished by the petitioner. The demand notice issued for recovery of the penalty is quashed. The bank guarantee for Rs. 5,95,800 issued by Tamil Nadu Mercantile Bank Ltd., Calcutta-1 is hereby released. 14.. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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