2005 (2) TMI 807

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..... llenge. The case of the petitioner is that he imported 667 jars of vanaspati from Indore and the truck carrying the said goods reached Duburdih check-post on January 27, 2005 at about 11.30 p.m. without endorsing way-bill as no one was available at the check-post at the relevant time. On January 28, 2005, at about 12.30 p.m., the vehicle carrying the consignment was intercepted by the Commercia .....

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..... e vehicle entered the State without getting the way-bill endorsed at the entry check-post, the petitioner committed a violation of the statute and hence the seizure was made in accordance with law. He also referred to a number of decisions of this Tribunal mentioned in Prahlad Rai Khetawat v. Commercial Tax Officer, Central Section [2001] 37 STA 42 (WBTT), Sailendra Nath Dutta Brothers v. Commer .....

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..... n furnishing a guarantee of Rs. 1,00,000 50 per cent of which is to be paid in cash and remaining 50 per cent in bank guarantee in favour of respondent No. 1 which is to be renewed from time to time. The petitioner is at liberty to challenge the penalty proceeding before the appropriate forum. The case is thus disposed of without any order as to costs. - - TaxTMI - TMITax - CST, VAT & S .....

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