9911796707
TMI Blog2005 (1) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 relating to the Assessment Year 2004-2005. 2. Applicant is a Company, incorporated under the Indian Companies Act, 1956 having its Head Office at New Delhi and branch office at Sector-2, Noida, Gautam Budh Nagar and is registered under the U.P. Trade Tax Act and under the Central Sales Tax Act. 3. Applicant is engaged in the business of Mobile phone hand sets known all over world in the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Officer, Vijaynagar Check Post. The driver of the vehicle submitted all the documents relating to the goods, namely, invoice, delivery note, Form 49, consignment note etc. Check Post Officer detained the goods and issued show cause notice on the ground that 1500 pieces of Mobile phone hand sets were of the code No. 0051961 while in the invoice code No. 00151962 was mentioned and only 100 sets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the goods. Application filed under the proviso to Section 13-A (6) of the Act has also been rejected. Applicant filed appeal before the Tribunal which has been rejected by the impugned order. Heard learned Counsel for the parties. 4. In my opinion, order of the Tribunal cannot be sustained. Seizure of the goods on the alleged ground is patently illegal. Admittedly, the goods, namely, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference is based on no material and merely on surmises and conjecture. Moreover, consignment consists of other items also covered by same invoice in respect of which no adverse inference has been drawn and movement of goods from Noida has not been disputed. In these circumstances, seizure of the goods is wholly illegal and unwarranted and liable to be set aside. In the result, revision is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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