2010 (10) TMI 1096

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..... d of validity of declaration form was not over. Since there is no evidence on record before the Tribunal to come to the conclusion that the goods were actually being unloaded in the State of U.P. and the period of validity of the documents was still valid the Tribunal has rightly directed for release of the goods without security - revision dismissed - decided against Revenue.
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..... the State as well as Sri Bharatji Agarwal, Senior Advocate, assisted by Sri Rakesh Ranjan Agarwal, for the assessee. 2. The State has filed this revision against an order of the Tribunal dated 13.10.2010 by which the Tribunal has allowed the goods of the assessee to be released without security. The undisputed facts are that the goods were moving from Allahabad to Jharkhand with a valid declarat .....

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