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2020 (2) TMI 893 - CHATTISGARH HIGH COURTDemand of tax and penalty - Truck carrying Pan Masala - discrepancy in the valuation of goods leading to revenue loss - petitioner submits that if at all if the respondent department intends for confiscation proceeding or to initiate appropriate proceedings, that would be under Sections 129 and 130 of the Rules, 2017, which may be against the owner of the goods and not against the petitioner/driver - HELD THAT:- This court is of the opinion that the petitioner as such as of now would not have any grievance so far as demand notice dated 17.01.2020 (Annexure P/4) is concerned in view of the fact that the owner has subsequently entered appearance in the same proceeding and is contesting the case on merits. Petition disposed off.
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