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2015 (11) TMI 1318 - HC - VAT and Sales TaxSeizure of goods - Misdeclaration of goods - whether there was some mis-declaration with regard to the entry in the schedule under which Dettol Antiseptic Liquid fell and accordingly, the entire consignment of Dettol was seized at the check post - Held that:- neither in the order under challenge nor in the reply is it stated that the documents are false or forged. The only allegation is that there is mis-declaration and the petitioner company has wrongly shown the items to fall under a particular entry which entails less payment of tax and have thus mis-declared the goods with a view to evade taxes. As already held by us earlier, we are not going into the question of assessment as that is an order which the Assessing Officer must pass after hearing the party. However, we are clearly of the view that the Officer-in-Charge of the check post did not have the authority to seize the goods since the documents were produced and he has not even prima facie come to the conclusion that the documents are false or forged. What is the purpose of seizing the goods, when the petitioner company is a registered dealer and is not going to run away. At best the driver could have been ordered to keep the goods in a godown and within seven days, as indicated above, a decision could have been taken. In fact, we are doubtful whether even that course could have been followed because this is not a case of no documents or forged documents but only a case, even according to the State, of mis-declaration - soaps are also sold under the brand name Dettol and antiseptic liquid is also sold under the brand name Dettol. This does not mean that only because the brand name Dettol is used both the goods are to be classified under one entry for the purpose of assessing the tax. If this reasoning of the officer was to be accepted, tomorrow if the petitioner company starts manufacturing cars and starts selling them under the name of Dettol then would the same duty be charged on the cars also? Obviously, the answer is no. What tax has to be charged on an item depends on the classification of the item and on the entry in which that item or good falls, regardless of the brand name which it may have. - seizure was totally illegal. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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