TMI Blog2014 (8) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... r explanation has been given in this regard. It is true that reply has been submitted within time prescribed in the show cause notice, but the fact remains that documents for the first time has come before the authorities concerned along with reply dated 23.12.2011 and from the date of survey till the date of reply, there is a gap of more than 15 days. Therefore, the adverse inference drawn by authorities concerned in passing the order impugned in this Revision cannot be said to be wholly improbable in the facts and circumstances of this case. These are findings of fact recorded by the authorities and I do not find any material on record to show any perversity therein. It is no doubt true that mere non availability of document, as such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner, besides other, has recorded a finding that no document was available either with the transporter or officials of godown including the import declaration form which clearly shows that there was an intention of evasion of tax. When the matter was taken before Tribunal, while confirming the view taken by Joint Commissioner, Tribunal has also given a reason that the Dealer took almost 15 days in producing documents, for the first time, before Assistant Commissioner, which shows that he utilized this time to procure the documents. The reason given by Tribunal for late production of documents reads as under: It is also worthwhile mentioning here that the dealer had filed its response to the notice after about a fortnight utilizing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by authorities concerned in passing the order impugned in this Revision cannot be said to be wholly improbable in the facts and circumstances of this case. 7. These are findings of fact recorded by the authorities and I do not find any material on record to show any perversity therein. It is no doubt true that mere non availability of document, as such, may not be a justification for seizure of goods but then there has to be an attempt on the part of Dealer to immediately produce the document before authorities concerned. In the present case it is sought to be explained that documents were ready and available with representatives of godown yet could not be shown to Survey Authorities. Reasons therefore is not provided. 8. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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