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2008 (7) TMI 939 - ALLAHABAD HIGH COURTSeizure order - Held that:- The Tribunal itself has found that the goods are traceable to bona fide dealer but are not duly account for by the dealer in the account books. Whether the applicant is dealer or not is required to be find out first. There being no such finding, the order of seizure cannot be sustained. Viewed as above, sufficient force find in the revision. There was absolutely no justification for the Department to seize the goods in question. The seizure order is therefore, illegal and contrary to law. Revision succeeds and is allowed.
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