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2023 (4) TMI 1067 - PUNJAB AND HARYANA HIGH COURTDetention of goods alongwith vehicle - failure to produce any document and failure to explain the manner in which the goods were being transported from Delhi to Haryana - case of tax evasion - levy of tax with penalty - HELD THAT:- The arguments raised by the appellant lack any merit. Admittedly, the goods i.e. kabuli chana kept in 330 bags was being transported by the appellant from Delhi to Kundli, District Sonepat i.e. in the State of Haryana. It has come on record that when the goods were brought from Delhi to State of Haryana, no original Form DVAT-33 which was required to be statutorily issued had been shown by the driver. When the authorized representative of the appellant had appeared before the Detaining Authority, even at that time only photocopy of Form DVAT-33 had been shown which was not found to be complete as neither the serial number of the vehicle in which the goods were transported, signatures of the consignor and consignee nor the goods receipts accompanying the transaction showing the destination of the goods to be delivered were shown. As such, the stand taken by the appellant that the goods were being sent for storage purposes only had not at all been substantiated. It is revealed from the impugned order as passed by the Tribunal that it was only before the First Appellate Authority that some documents issued by one M/s Dhingra Cold Storage were tried to be shown by the appellant though at stage, such document could not be taken into consideration as Section 33 (3) of the Act, 2003 specifically bars acceptance of the same in appeal proceedings. The Tribunal after considering all facts and circumstances had passed a well reasoned order which for the reasons mentioned, calls for no interference - Appeal dismissed.
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