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2014 (9) TMI 917 - ALLAHABAD HIGH COURTSeizure of goods - breach of Section 52 of the U.P. Value Added Tax Act, 2008 - Demand of security - rebuttal of the presumption under Section 52 of the U.P. Value Added Tax Act, 2008 - Held that:- As per Rule 43-B of the Rubber Rules, declaration form in the prescribed form issued by Board in Form No.N-2 is necessary and without which no person shall transport rubber. The consignee M/s Golden Rubber Chemicals hold a license under rule 39A. Thus, it was fully established by the applicant/consignee that the goods were being transported from Tripura to Haryana. The presumption under Section 52 of the Act, was successfully rebutted by the applicant/consignee by producing relevant documents at the time of inspection of the goods which was followed by the TDF. - applicants have successfully rebutted the presumption under Section 52 of the Act and as such there was no occasion for the respondent authorities either to seize the goods or to ask for security for release of the goods. The Tribunal committed a manifest error of law and fact to direct the applicant to furnish security of 20% of the value of goods either in cash or bank guarantee for release of the goods. - impugned order of the Tribunal cannot be sustained. - Decided in favour of assessee.
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