9911796707
TMI Blog2024 (9) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- A perusal of the order nowhere shows that with respect to the goods in transit, there is any intension of evasion of tax, and the Assessing Officer has accepted the invoice and weighment slip and has finalized the assessment order. Since the Assessing Officer has accepted all the documents presented before him by the revisionist, the impugned order demanding security of Rs. 2,26,725/- (40% of the value of goods) is liable to be set-aside. The present revision is being allowed, and the order dated 31.05.2014 and the order dated 11.06.2014 are being set-aside. Application disposed off. - HON BLE THE CHIEF JUSTICE MS. RITU BAHRI AND HON BLE SRI JUSTICE RAKESH THAPILYAL For the Revisionist : Mr. C.S. Semwal and Mr. Pankaj Tangwan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods, the same were being imported by truck number UP21 AN 3165, on 28.05.2014. The goods were accompanied with the following documents:- i. Bill Number 19 Dated 27.05.2014 of M/s Durga Prasad Makhan Lal, Badaun for Rs.4,92,880. ii. GR No.1418 Dated 27.05.2014 of M/s Gupta Roadways Commission Agency, Badaun. iii. Mandi Bilsi Badaun Gate Pass Number 01885/0189 Dated 27.05.2014. iv. Mandi Bilsi Badaun Bill Number 0342 Dated 27.05.2014. v. Weighment Slip Number 35204. vi. Purchasers Import Form (Form XVI) Number UK VAT-M-2012-0316904. vii. Hard copy of Trip Sheet bearing Number UKTS051412155584 through which the information relating to this import was uploaded on the departmental website. 4. The said consignment was intercepted by Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of order dated 23.05.2017, passed by the Assessing Officer, whereby with respect to the same assessment year, all the documents of sale and purchase of the goods have been accepted while passing the assessment order, and even the goods were released without furnishing any personal bond of Rs. 56,000/-. 8. Learned counsel for the respondent has not been able to dispute the order passed by the Assessing Officer, which has attained finality. 9. A perusal of the order nowhere shows that with respect to the goods in transit, there is any intension of evasion of tax, and the Assessing Officer has accepted the invoice and weighment slip and has finalized the assessment order. Since the Assessing Officer has accepted all the documents presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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