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2009 (10) TMI 941 - ALLAHABAD HIGH COURTDetention of goods - non-submission of Transit Declaration Form - Held that: - at the time of seizure neither the applicant nor the authorities appears to be aware of the amendment. At that point of time the downloaded Transit Declaration Form was the prescribed document for the aforesaid transit. However, it can also not be said that the goods were being transported by the transporter without any document at all - merely in absence of the downloaded Transit Declaration Form it cannot be said that the transporter did not possess any valid document to arrive at the conclusion that the goods were being transported from the outside the State of U.P. only for Sale in U.P. - revision allowed - goods seized shall be released upon furnishing the security other than cash or bank guarantee to the satisfaction of the seizing authority to the extent of demand raised i.e. ₹ 4,95,000/- - decided partly in favor of revisionist.
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