9911796707
TMI Blog2023 (7) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... Application No. 2 of 2023) Heard. Petitioner is permitted to incorporate the amendment during the course of the day. Application stands allowed. Order on Writ Petition Petitioner claims to be a registered dealer engaged in sale and purchase of arecanut. It appears that certain goods were intercepted during transportation within the state of U.P. Petitioner alleges that such goods were accompa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice or any other specified document is not accompanying the goods, then in such cases, the proper officer would determine as to who should be declared as owner of the goods. Learned counsel for the petitioner submits that the tax payable on the transit of goods is merely 5% and even if penalty is imposed the demand cannot exceed 10% of the total value of goods, but the department has treated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities regarding the ownership of goods in question. The order passed by the authorities, however, in no manner reflects application of mind on the question as to whether the petitioner is the owner of the goods in question or not? The circular of the department dated 13.03.2019 clearly stipulates that, in such an eventuality, if the goods are accompanied with the invoices then either the consigno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. The third respondent is directed to examine the petitioner's claim of ownership of goods, in accordance with the applicable circular and the provisions in law, and thereafter proceed afresh to determine the issue after affording opportunity of hearing to the petitioner. In order to facilitate fresh consideration of the petitioner's claim in terms of above directions, the order impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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