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2016 (11) TMI 611 - ALLAHABAD HIGH COURTRelease of detained goods on deposit of cash security equal to 15% of the gross value of the goods - proper and genuine documents or a declaration form for import i.e. form 38/39, e-sancharan etc not accompanied with the goods - Held that: - Prima facie, it appears that the tax invoice was issued by the revisionist to cover up the interstate purchase of goods in question and sale thereof so as to give it colour of intra-state transaction. The provisions of Section 50 (1) has also been violated since the goods were not accompanied with the required documents. Under the circumstances, I do not find any infirmity in the impugned order of the Tribunal. The revision lacks merit. No question of law arises - the revision is dismissed. Liberty is granted to the competent authority to conclude the penalty proceedings without being influenced by any of the observations made in the body of this order.
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