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2013 (9) TMI 986 - PUNJAB AND HARYANA HIGH COURTDetention of goods - Violation of section 51(6)(b) of the Punjab VAT Act - information had not been generated at the ICC section centre while entering Punjab State - Detaining officer refused to release the goods unless the penalty was paid in cash or bank guarantee equal to 50 per cent of the value of the goods as furnished - Held that:- There is a dispute about verification of documents accompanying the goods. The case of the appellant is that the goods in question were duly accompanied by the invoice/GR, statutory form VAT D3 and the insurance policy. Further, there was stamp of ICC at Shambhu on the GR. The driver out of ignorance being illiterate did not generate the declaration at the ICC. The Tribunal without examining the authenticity and veracity of these documents has on suspicion concluded that there was an attempt to evade tax on the part of the appellant. In view of the afore said documents, no conclusion could be drawn that the declaration was not obtained with a view to evade tax unless the documents were rejected on the ground that they were not genuine. The Tribunal was required to have recorded definite finding whether these documents were genuine or not and thereafter adjudicated the matter. - Matter remanded back - Decided in favour of assessee.
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