9911796707
TMI Blog2020 (2) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... - Truck carrying Pan Masala - discrepancy in the valuation of goods leading to revenue loss - petitioner submits that if at all if the respondent department intends for confiscation proceeding or to initiate appropriate proceedings, that would be under Sections 129 and 130 of the Rules, 2017, which may be against the owner of the goods and not against the petitioner/driver - HELD THAT:- This cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent department had intercepted a Truck bearing registration No.C.G.04-ME-3494 on 14.01.2020. In the course of interception of Truck, the authorities concerned found that the vehicle was carrying large quantity of Pan Masala and on an enquiry it was found that there was large number of discrepancy in the valuation of goods leading to revenue loss. The vehicle was initially detained and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order of demand has been issued again in the name of the person in charge of the conveyance namely Shankar Yadav, who according learned counsel is only a Driver of the Truck in which the goods were being transported. 4. According to learned counsel, the Driver has got nothing to do with the aforesaid demand of tax and penalty. He referred to proviso of Rule 138A of The Central Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the demand notice under challenge is only a formate as is required under the guidelines framed under the rules. They also submitted that infact the proceeding would only be drawn against the owner of the goods and that the petitioner has been served only in the capacity of being the person in charge of the vehicle at the relevant time of interception. He otherwise may not be the person agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
