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2014 (4) TMI 591

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..... P. border area is of four kilometers which is considered to be a free zone and the transporter could have got weighment done anywhere in the entire area and when it was intercepted still there was sufficient distance within which he could have got his vehicle weighed, hence seizure of goods on the ground that weighment slip was not available, is totally misconceived and is not justified - Moreover .....

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..... l submissions and the revision may be disposed of finally at this stage under the Rules of this Court, hence I proceed accordingly. 3. The questions of law involve in this revision are: (a) Whether the Tribunal was legally justified in affirming the order of seizure even by ignoring its own finding? (b) Whether in view of the finding recorded by Tribunal transportation of goods in questio .....

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..... t the driver had made any statement that he had had no document with him pertaining to the goods loaded in the vehicle. Along-with his write-up, Shri Johri, Advocate for the appellant, has produced a photo-copy of the complaint which the appellant had sent to the Commissioner on the very day the vehicle was detained and the photo-copy also of the postal receipt dated 22.03.2014. The complaint was .....

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..... pellant are not genuine; even the Joint Commissioner has also not recorded any such finding in his order. 5. It is further said that in Delhi-U.P. boarder it is area of four kilometers which is considered to be a free zone and the transporter could have got weighment done anywhere in the entire area and when it was intercepted still there was sufficient distance within which he could have got .....

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