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2015 (10) TMI 220 - ALLAHABAD HIGH COURTSeizure of goods - demand of security for release of the goods - Held that:- court has noted in detail the willful and deliberate suppression of facts by the applicant and his prima-facie involvement in evasion of tax. Even despite time granted, the applicant did not comply with the order of this court dated August 21, 2014. Even, he has not filed affidavit disclosing certain details and facts, as was directed by this court in paragraph 7 of the order dated August 21, 2014 - The original record has also been shown to the learned counsel for the applicant. In the said record information of ten TDF in two pages down loaded from departmental website is available. These two pages are singed by the officers also. Perusal of it shows that ten transit declaration forms for PVC dana were downloaded by the applicant within a short span of four or five days. This paper contains complete details, namely, truck number name of selling dealer and value of goods, etc. This document is undisputed and has not even been denied by the applicant despite the direction given to him vide para 7 of the order dated August 21, 2014. All the authorities including the Tribunal have recorded a finding that the goods in question was brought to evade payment of tax. I find that prima-facie, the facts and circumstances of the case and evidences available on record shows that under the cover of TDF attempt to evade payment of commercial tax was made showing dispatches to a non-existing/non-bona fide dealer of Bihar with the help of manipulated paper and false declaration. - No infirmity in the impugned order of the Tribunal. No question of law arises from the order of the Tribunal - Decided against assessee.
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