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TMI Blog2024 (7) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent at the first instance and what was deposited, we are of the view that the matter should be re-examined by the learned Tribunal. However, it is made clear that the amount of Rs. 18,00,000/- was only by way of a security deposit and a pre-condition for release of the seized articles. Therefore, the revenue cannot take a stand that a sum of Rs. 10,00,000/-, which was made as a cash deposit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The facts, which will be relevant for the disposal of this writ petition are that the goods transported by the petitioners were detained on the ground that it was in violation of Section 73 of the West Bengal Value Added Tax Act. In the first round of litigation before the learned Tribunal, the respondent sought for release of the vehicle and the goods. 3. The learned Tribunal by an order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners/department to refund the sum of Rs. 10,00,000/-, which was paid as cash deposit pursuant to the order passed by the learned Tribunal dated 1st February, 2012. 5. The learned Tribunal has recorded that the department is agreeable to refund Rs. 5,86,720/- i.e. after adjusting Rs. 4,13,280/- from Rs. 10,00,000/-. Aggrieved by the same, the department has filed this writ petition. 6. The content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order dated 1st February, 2012 clearly show that what was directed to be made is a deposit and not a payment. This is further fortified from the use of the word security . Therefore, the intention behind passing of such an order dated 1st February, 2012 was to secure the interest of the revenue till the matter is decided by the learned Tribunal. 9. The contention of the revenue before us i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for release of the seized articles. Therefore, the revenue cannot take a stand that a sum of Rs. 10,00,000/-, which was made as a cash deposit out of Rs. 18,00,000/- is a payment. 11. With these clarifications, the order impugned is set aside and the matter is remanded back to the learned Tribunal to consider the aspect with regard to the payment of penalty, whether the same would be also cover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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