Demand of tax alongwith interest and penalty - absence of required documents at the stage of...

Demand of tax alongwith interest and penalty - absence of required documents at the stage of interception of the goods and physical verification - In view of the lack of enquiry and lack of reasonable doubt, the continued seizure and confiscation as also the demand of tax and penalty is based solely on presumptions and conjectures. While the mistake claimed by the petitioner gave rise to the valid suspicion with the revenue authorities inside State of U.P. as to the genuineness of the transactio..... .....

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