9911796707
TMI Blog2009 (10) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... take all precautions whatever they may feel necessary to ensure that the goods cross the State of U.P. In the result, the revision is allowed. The order of the Tribunal dated September 26, 2009 is set aside and as directed the authorities shall release the seized goods forthwith without any security. X X X X Extracts X X X X X X X X Extracts X X X X ..... n introduced by a circular of the Commissioner dated July 27, 2009 and July 30, 2009 (annexure No. 1 and 2) to enable free movement of goods in transit which were brought from outside of State of U.P. and were meant to be transported outside the State of Uttar Pradesh. Although, it is submitted that for the purpose of transit through the State specific provision has already been provided under the Value Added Tax Act and Rules. The relevant sections and Rules are quoted below: "Section 52. Issue of authorization for transit of goods through the State.--When a vehicle coming from any place outside the State and bound for any other place outside the State, and carrying goods referred to in sub-section (1) of section 51, passes through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are carried from outside the State by rail, river, air, post or courier at any place inside the State for transporting outside the State by road by a vehicle, the driver or personin-charge of the vehicle which will carry goods outside the State shall present application in form XLIV in triplicate for issue of authorization for transit of goods to the assessing authority having jurisdiction over the place where the goods have been received by rail, river, air, post or courier. (2) The officer in-charge of the entry check-post or the assessing authority referred to in proviso to sub-rule (1), as the case may be, shall, after examining the documents and after making such enquiries as he deems necessary, specify on all the copies of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , etc., has to be downloaded from the official website of the Department. The transporter must carry the same with the goods throughout the time that they are within the State. A condition has also been imposed that the said goods must cross the State of U.P. within four days, otherwise, adverse inference would be drawn. It is not in dispute that the applicant obtained the transit declaration form No. 200900161890 for trans-shipment of 280 packets covered under 28 G.R. and 28 bills from Delhi to Maharashtra, from the departmental website in accordance with the circular and all the information required in the form was duly filled. The said goods while in transit was intercepted by the mobile squad. The goods were detained and a show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment and should accompany the goods all the time, and the goods must pass out of the State within four days. He submitted that minor/negligent variation in the quantity of goods and certain discrepancies regarding non-mention of the consignor and consignee cannot be a basis for presumption that the goods were meant to be sold within the State of U.P., nor the same can be determinative of the fact that there was any intention of the dealer to evade tax. The argument of the learned counsel is that it is not the case of the Department anywhere that the said goods were found to be unloaded within the territory of U.P. or the truck was not on the designated route or it remained within the territory of U.P. beyond four days, and therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the applicant, this cannot be a ground in view of the latest decision of this court in the case Madhya Bharat Transport Carrier, Agra v. Commissioner of Trade Tax, U.P., Lucknow reported in [2006] 143 STC 493; [2003] 23 NTN 1009, wherein it has been held that it is wholly irrelevant whether the consignor or consignee is traceable or not. All that is required to be seen is whether the goods have actually been brought from outside of U.P. and taken outside of U.P., and the papers along with goods must tally with the description of the goods. I am in full agreement with the aforesaid decision, and therefore, I am of the opinion that the goods cannot be seized on the grounds that have been mentioned in the order of seizure. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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