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2023 (8) TMI 838 - ALLAHABAD HIGH COURTConfiscation of goods alongwith conveyance - expired E-way bill - HELD THAT:- It is admitted that goods of the petitioner transited from the State of Uttar Pradesh to the State of West Bengal and the goods were accompanied by requisite documents such as invoices, E-way bills, GR etc. The E-way bills were valid upto 12.3.2023 whereas the goods have been intercepted on 14.3.2023. Thereafter proceedings were initiated only the ground that the goods were transited after expiry of the E-way bills. No other discripancy has been found either in quality, quantity or goods as disclosed in the invoices, E-way bills or GR. The Division Bench of this Court in M/S GOBIND TOBACCO MANUFACTURING CO. AND ANOTHER VERSUS STATE OF U.P. AND 2 OTHERS [2022 (5) TMI 1022 - ALLAHABAD HIGH COURT] has quashed the proceedings on the facts of that case as at the time of movement of the goods Covid-19 was at peak and there was restrictions in the movement, therefore, the Division Bench of this Court had quashed the detention and directed for release of the goods and also imposed costs. The facts of the present case is entirely different as stated above. Therefore the arguments of the petitioner before this court that if the dealer does not come forward for depositing the penalty amount as determined under section 129(3) of the Act the proceedings ought to have been initiated under sections 73, 74 and 75 of the Act read with section 122 of the Act cannot be permitted to be raised at this stage as neither in the reply to the show cause notice nor before the appellate authority any submission was made. Further since the petitioner has submitted its reply taking the stand that there was break down of the vehicle and the driver fell ill but no reason has been assigned by any of the authorities in the impugned orders for disbelieving the same - since the authorities below have not recorded any findings with regard to the submissions made by the petitioner the impugned orders dated 27.3.2023 and 18.4.2023 as well as seizure memo dated 23.7.2023 could not be sustained in the eye of law and are hereby quashed. The matter is remitted back to the respondent no.2 - Petition allowed.
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