2007 (8) TMI 702

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..... ort, the VAT Act, 2003 ). It has been stated that the petitioner has been carrying on the business of importing hosiery yarn and reselling those to different manufacturers of hosiery goods. Undisputedly, the petitioner imported 201 boxes of polyester yarn. According to the petitioner these polyester yarn have been imported for manufacturing of hosiery items and it will sell these imported yarn to .....

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..... er has moved this Tribunal. Polyester yarn can be hosiery yarn or non-hosiery yarn. When the importer claims that imported polyester yarn is meant for hosiery units and to be used as hosiery yarn the concerned authorities are required to adjudicate and come to a finding that the imported polyester yarn is nonhosiery yarn before passing a final order of seizure. Under rule 99 of the West Bengal .....

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..... es Tax Officer cannot ignore express provisions of law and proceed to pass final order of seizure merely on surmise and conjecture. For the reasons aforesaid the impugned final order of seizure appears to be unsustainable and we set aside the said order of seizure. However, the officers of the Siliguri Range may take precautionary steps to ensure that these imported goods are actually sold to h .....

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