TMI Blog2003 (12) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... missing the petitioners' application for condonation of the delay in filing the main application challenging the seizure of the goods in question on September 11, 2002. 2.. As will appear from the facts as disclosed, the petitioners herein were the carrier of certain goods purportedly on behalf of the owner M/s. Promising Exports Ltd. when the seizure was effected, penalty proceedings were initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that there was a dispute regarding the ownership of the goods seized. Immediately thereafter, the present petitioner also filed an application before the learned Tribunal challenging the seizure proceedings which were disposed of by the learned Tribunal by its order dated August 13, 2003 impugned in the instant writ application. 4.. As will appear from the order itself, the main applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the department. 5.. From the copy of the grounds and the petition filed before the Assistant Commissioner, Commercial Taxes, Central Section, in form 53 of the Sales Tax Rules, 1995, it will appear that not only the penalty imposed on the goods after seizure, but also the seizure itself was questioned in the revisional application. Of course, it has been contended by Mr. Islam, appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken the matter into consideration while dealing with the petitioners' application for condonation of delay in filing the main application challenging the seizure proceedings. 8.. We, accordingly, set aside the order passed by the learned Tribunal rejecting the petitioners' application for condonation of delay as also the main application challenging the seizure proceedings and direct that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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