2002 (9) TMI 834

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..... e 1 dated August 17, 2002 through truck No. PB-13H-9698 despatched iron goods 22.900 metric tons to Vikas Industries, Nagaur (Rajasthan). The truck driver was expected to get the goods and invoices checked at inter-State Ratanpura check-post. However, he passed straightaway and was apprehended 45 Kms. ahead of Domanwali check-post and vide annexure 7 dated August 27, 2002 a demand of Rs. 1,67,322 .....

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..... en it is admitted fact that the truck driver was carrying all necessary papers, invoices and no tax was due, the penalty of 50 per cent as per amended sub-section (10A) of section 78 was too high on the facts of the matter at hand. 5.. Consequently, the petition is accepted to the extent that if petitioner pays 5 per cent of the valuation of the goods, the truck and the goods shall be released. .....

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