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TMI Blog2014 (9) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant/consignee by producing relevant documents at the time of inspection of the goods which was followed by the TDF. - applicants have successfully rebutted the presumption under Section 52 of the Act and as such there was no occasion for the respondent authorities either to seize the goods or to ask for security for release of the goods. The Tribunal committed a manifest error of law and fact to direct the applicant to furnish security of 20% of the value of goods either in cash or bank guarantee for release of the goods. - impugned order of the Tribunal cannot be sustained. - Decided in favour of assessee. - Sales/Trade Tax Revision No. - 594 of 2014 - - - Dated:- 22-9-2014 - Hon'ble Surya Prakash Kesarwani,JJ. For the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In support of his submissions learned counsel for the applicant has relied upon judgments of this Court in Sales/Trade Tax Revision No.776 of 2013 (M/s Prakash Transport Corporation v. The Commissioner, Commercial Tax, U.P. Lucknow, decided on 25.10.2013 and in the case of Assam Roadways v. Commissioner, Commercial Tax, 2014 NTN (Vol.54)-209. He submits that neither the genuineness of the documents found accompanied with the goods, have been doubted nor the genuineness of the transactions has been questioned. He further submits that Transit Declaration Form No.B020140900197802 (For short 'TDF') down loaded on 18.9.14 has been submitted before the Assistant Commissioner, Commercial Tax, Mobile Squad Unit-2, Bareilly on 19.9.2014 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the explanation that it was because of ignorance. Subsequently, TDF was submitted before the concerned Mobile Squad Authority on 19.9.2014. In Form N-2 No.367278 issued by the Rubber Board under Rule 43-B of the Rubber Rules, the name of M/s Golden Rubber Chemicals 33, Ram Swarup Colony,Mujeshar, Faridabad, Haryana is mentioned as the description of the person to whom the declaration form is issued by the Board. In Clause-2 the name and full address and licence number of the dealer/agent consigning the goods, i.e., M/s Gauri Enterprises, Harish Chandra Road, Dharam Nagar North is mentioned. The name of the transporter ABC India Ltd. , i.e., the applicant is also mentioned in this form. The bilty of M/s ABC India Ltd. was also found accompa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of law no.1 is answered in negative i.e., in favour of the applicant and against the revenue. The question no.2 is answered in affirmative, i.e., in favour of the applicant and against the revenue. In result, the revision succeeds and is hereby allowed. The impugned order of the Tribunal dated 8.8.2014 is hereby set aside. The goods in question are directed to be released forthwith without any security. The period allowed for taking the goods outside the State of U.P., as mentioned in the TDF form shall be extended by the authority concerned. It is clarified that this judgment has been passed on the facts of the present case, and therefore, it shall not be treated as a precedent. - - TaxTMI - TMITax - CST, VAT & Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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