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2016 (8) TMI 135 - ALLAHABAD HIGH COURTForm - 38's did not accompany the goods in question. - Whether the authority was justified in effecting seizure even though the Form 38's were subsequently submitted along with the reply to the show cause notice. - Held that:- The Form - 38 neither accompanied the goods nor were its details mentioned in the invoices or bills of transportation which were found with the consignment. This fact has been duly recorded in the order of the Assistant Commissioner. This, therefore, is perhaps an indication that these Forms were prepared subsequent to the seizure. At least this possibility cannot be ruled out. On this state of the record the Assistant Commissioner, in the opinion of this Court, was fully justified in recording his satisfaction that an attempt had been made to evade payment of tax. - Appeal dismissed - Decided against the appellant.
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