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2017 (5) TMI 80 - ALLAHABAD HIGH COURTValidity of order of seizure and conditional release - goods declared was parchun whereas actual product transported was P.V.C. Granules - the goods were being transported through the State of U.P. - Held that: - declaration made by the transporter in TDF-1 was admittedly incorrect. In the bill and bilty etc., the product was shown as PVC granules but its value has been shown at ₹ 16.50 per Kg. No basis could be disclosed before the Tribunal to support such valuation - According to the department, the goods were to be unloaded in the State of U.P., and that is why false description was given in TDF etc - the conditional deposit of security for release of goods is upheld - decided against assessee.
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