2015 (8) TMI 824

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..... ribunal, Bench-II, Agra in Second Appeal No. 82 of 2014 and the only question up for consideration is, whether proceedings of seizure and direction for furnishing security is within jurisdiction of respondent- authority since the aforesaid order has been passed only on the ground that during mobile search, document namely "transit declaration form" was not found in possession of transporter and ac .....

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..... gment has attained finality and squarely apply to the facts of this case. 4. For the reasons stated in M/s Prakash Transport Corporation (supra), questions of law formulated in para 24 of the revision are answered in favour of revisionist. 5. Since questions of law involved in this revision has been decided in favour of revisionist, the revision is accordingly allowed. The impugned order dated 2 .....

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