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2023 (7) TMI 1005 - ALLAHABAD HIGH COURTDemand of twice the value of goods alongwith taxes - goods to be not traceable to a registered dealer - ownership of goods of determined - HELD THAT:- Prima facie it is shown to the Court that while the goods were in transit it accompanied the tax invoice and e-way bill which indicated the goods to be owned by the petitioner - The petitioner has otherwise raised a claim before the authorities regarding the ownership of goods in question. The order passed by the authorities, however, in no manner reflects application of mind on the question as to whether the petitioner is the owner of the goods in question or not. In the facts of the case, such consideration on the question as to who is the owner of the goods is clearly lacking. The department, therefore, would not be justified in proceeding to hold the goods not to belong to a registered dealer without dealing with the question of ownership of such goods in transit. A Division Bench of this Court in [2023 (6) TMI 360 - ALLAHABAD HIGH COURT] after referring to previous judgments of this Court has observed that the question with regard to ownership of the goods be determined before levying penalty etc. The third respondent is directed to examine the petitioner's claim of ownership of goods, in accordance with the applicable circular and the provisions in law, and thereafter proceed afresh to determine the issue after affording opportunity of hearing to the petitioner - Petition allowed.
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