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2015 (11) TMI 1806 - HC - VAT and Sales TaxValidity of seizure order - allegation is that the entries made in Form 21 accompanying the goods were likely to vanish and would not remain secure for long - HELD THAT:- The only discrepancy pointed out for seizing the goods is that Form 21 was filled up by two separate pens as is evident from the ink used therein and that some of the entries made by one of pen was in such a ink that they were likely to fade away and ultimately vanish. It is only on the above ground that the some of the entries in Form 21 would ultimately vanish that the order was passed directing the seizure of the goods. The Act and the Rules does not prescribe the type or the nature of the ink to be used in filling up the prescribed Form. There is no provision under the Act which provide for seizing the goods on account of use of improper ink in filing up the Forms or for the reasons that some of the entries made in the documents would ultimately vanish. The assessee has produced extract of the copies of the register maintained by it containing entires of dispatch of the aforesaid goods and its receipt by consignee. In view of these documents, it cannot be said that the assessee had committed any illegality in the transportation of the goods and that they were not accompanied by the necessary documents duly filled up. The question raised above is answered in favour of the revisionist and against the revenue and it is held that the Tribunal committed an error in affirming the order of seizer. The goods were not liable to be seized for the reason that the entries in the prescribed Form accompanying the goods were in such ink as would not last long - revision allowed.
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