Goods Seizure u/s 130 Deemed Illegal; No Intent to Evade Tax Found, Confiscation Conditions Not Met.

Seizure and detention of goods - Confiscation of goods - Section 130 of the Act - It has not been established that there was any contravention of any provision or any Rules with an "intent to evade payment of tax" - none of the ingredients which are required for confiscation existed in the present case and thus, the confiscation itself was wholly arbitrary and illegal. - HC .....

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