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2011 (4) TMI 1271 - ALLAHABAD HIGH COURTRelease of goods on deposit of twice the tax leviable on the goods so seized - Held that:- True it is that the revisional jurisdiction is quite limited and may not be exercised for interfering with the finding of fact but in the present case it is not the finding recorded by the authorities below which is wrong, rather it is the jurisdictional error committed by the authorities in seizing the goods as no case for seizure of the goods was made out. Accordingly, the seizure order is liable to be set aside in exercise of revisional jurisdiction. Thus the order of seizure dated February 10, 2011, the order dated February 22, 2011 rejecting the representation under section 48(7) of the Act and that of the Tribunal dated March 30, 2011 to be illegal and without jurisdiction. Once the seizure is held invalid, the issue as to whether the Tribunal was justified in directing for release of the goods on deposit of cash security twice the amount of tax leviable in place of 40 per cent of the estimated value of the goods, as provided under the Act, fails into oblivion and, as such, need not be addressed. Revision of the Department does not survive.
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