9911796707
TMI Blog2007 (4) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... adlocks, door locks, interlocks for rolling shutter, etc., from the consignor, M/s. Satyam Traders of Aligarh, Uttar Pradesh to the consignee M/s. Mahabir Trading Company of Calcutta, and entered into West Bengal through the checkpost where the concerned authority endorsed the produced documents like way bill, invoices and consignment notes in respect of the goods loaded in the truck No. UP-81A-5097. That the said truck was intercepted by the respondent No. 1, the Commercial Tax Officer, Central Section, at Dankuni and on perusal of the aforesaid documents took the vehicle to his office at 14, Beliaghata Road, Kolkata and there seized the goods loaded in the truck and issued a seizure receipt dated December 5, 2001. That thereafter the repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arh wherefrom the sale of the goods had been effected and movement of the goods had originated. It is further contended in the affidavitin-opposition that iron bharatia locks were shown in the invoice at Rs. 1.25, Rs. 1.50, Rs. 1.66, Rs. 4 per piece while the prevailing market price of the said goods at Aligarh varied from Rs. 9 to 12 or above per piece. Similarly door handles (mortice) were shown at Rs. 5, Rs. 6, Rs. 7 per piece whereas the sale price of the similar goods at Aligarh varied from Rs. 32 to Rs. 76 per piece for 7 inches size and Rs. 73 to 80 for 9 inches size. The price of shutter lock (inter lock) at Aligarh varied from Rs. 30 to Rs. 50 per piece whereas in the way bill the same item had been valued at Rs. 10.50 only per pie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discrepancy in value of the goods imported and therefore the seizure is wholly arbitrary and unreasonable and be set aside. In this context it is further submitted that the consignor sells the goods at the price which was the actual price of the goods at Aligarh and as the price of goods varies from State to State and the consignee was expected to sell the goods as per their price fixed in West Bengal the sales tax authority was wrong in treating the seized goods as under-valued and hence the seizure be declared invalid and unconstitutional and should be struck down. In support of his above contentions the learned Advocate refers the decision passed by this Tribunal on December 12, 2006 in case No. RN-438 of 2003. The learned Advocate has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and value of the goods under consignment as contained in the documents produced by the driver during transportation and to seize the same for any variation including on the ground of under-invoicing. However, in this case the annexure A to the application shows the value of the seized goods per piece along with the quantity of each item thereof and though the only contention of the Revenue is under-invoicing but no cogent documentary evidence has been brought on record to substantiate that at the relevant point of time the value of each item and piece of the goods seized was more than that at Aligarh as is stated in the way bill and invoices. In fact, the allegation of the Revenue as to the under-invoicing has remained a paper allegation wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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