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2012 (5) TMI 567 - ALLAHABAD HIGH COURTDetention orders - seizure orders - goods imported into the State of U.P. by road with not accompanied by the prescribed declaration - Held that:- A perusal of the transit declaration form reveals that Kanpur was one of the important places through which the vehicle was supposed to pass while in U.P. before its exit from the State. Therefore, if the vehicle was found in Kanpur it cannot be said that it had deviated form the disclosed route. It is not necessary for the driver or the person in-charge of the vehicle or even the dealer to mention in the transit declaration form the exact road from which the vehicle would pass while crossing Kanpur. There is no such column in the transit declaration form. The authorities cannot insist that the vehicle carrying goods should pass through a particular road of the city. In view of the above, the seizure of the goods on the ground that it had taken a different route, other than one disclosed in the transit declaration form is illegal and cannot be sustained. In the absence of any material, simply on the verbal information that the said dealer has disowned the sale, the conclusion drawn that the actual selling dealer is not available cannot be sustained. Thus the seizure of the goods in the case at hand on the ground that the dealers are nonexisting is bad in law. Revision allowed.
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