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2011 (4) TMI 1306 - ALLAHABAD HIGH COURTRelease of seized goods - deposit of twice the tax leviable on the goods so seized - Held that: - it is only if the goods passing through the State of U.P. are not accompanied by the documents prescribed that a presumption of sale within the State would arise and not otherwise - It is not the case of the department that the goods were not accounted for or that they were not accompanied by the necessary documents prescribed or that the documents were not in order or not properly filled. It is not even the case that the goods were undervalued or that they were being loaded or unloaded in the State of U.P. which may have give a legitimate presumption of their being sold in U.P. It is also pertinent to note that the goods were detained prior to the expiry of the time of exit of the goods from U.P. as declared in the transit declaration form. The order of seizure dated 10.2.2011, the order dated 22.2.2011 rejecting the representation under Section 48(7) of the Act and that of the tribunal dated 30.3.2011 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% of the estimated value of the goods, as provided under the Act, fails into oblivion and, as such, need not be addressed - revision allowed - decided in favor of revisionist.
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