2018 (1) TMI 950

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..... he department that the quantity of goods as disclosed in the documents is the same as found on physical verification - also, reason for which penalty imposed, prima facie cannot be the ground to seize the goods or to impose penalty. Subject to the petitioner furnishing security equal to the value of the goods and tax payable, in the form of indemnity bond, the vehicle along with goods shall be .....

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..... tion. The other ground of seizure on which penalty has been imposed is that the goods, started their journey one week after the date of the invoice. Prima facie that cannot be the ground to seize the goods or to impose penalty. Sri C.B.Tripathi, learned standing counsel prays for and is granted three weeks' time to file counter affidavit. Petitioner will have one week thereafter to file rej .....

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