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2015 (3) TMI 1245 - TRIPURA HIGH COURTValuation - seizure of goods on account of undervaluation - natural justice - Held that: - a market survey is stated to have been done. This market survey was done at the back of the petitioner. No evidence can be collected against back of a party. If any market survey is to be done then those people must file their evidence in affidavit or the market survey report should be made available to the petitioner. The goods have been lying seized for more than a year. We do not know what will be the condition of the goods at this stage. Till date neither the assessing authority nor the revisional authority has made any demand of tax from the petitioner - the goods are directed to be released - opportunity of being heard to be provided to petitioner - petition allowed - matter on remand.
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