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M/s Radha Krishana Commodities Trade And Another Versus Superintendent (Prevention) , Customs And Another

2016 (4) TMI 1105 - ALLAHABAD HIGH COURT

Seeking release of goods apprehended from the vehicles - Demand of 40% of value of goods - Deposited the tax demanded by Commercial Tax Tribunal for release of goods - Appellant submitted that truck contained some goods of Indian origin and some goods of foreign origin and, therefore, the goods of Indian origin could not have been the subject matter of proceedings before the Customs Department so, the goods of Indian origin have to be released pursuant to the order passed by the Tribunal and the .....

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ject to payment of fine. If such a representation is filed, we have no reason to doubt that the Superintendent (Prevention), above shall take a decision expeditiously. - Petition disposed of - Writ Tax No. 345 of 2016 - Dated:- 20-4-2016 - Hon'ble Dilip Gupta And Hon'ble Ravindra Nath Kakkar, JJ. For the Petitioner : Siddharth Singhal, Ankita Jain For the Respondent : C.S.C.,Bijendra Kumar Singh, B.K. Raghuvanshi ORDER This petition seeks the quashing of the summons dated 18 March 2016 i .....

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tice dated 3 February 2016 was issued by the Assistant Commissioner, Commercial Tax Section, Kanpur. An order dated 12 February 2016 was, however, passed demanding 40% of the value of the goods. The petitioners filed a petition before the Joint Commissioner (Administration), Commercial Tax, Kanpur under section 48(7) of the U.P. Value Added Tax Act, 2008. This petition was rejected by order dated 23 February 2016. The petitioners, however, preferred an appeal before the Commercial Tax Tribunal w .....

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Lucknow under section 108 of the Customs Act requiring the petitioners to appear on 28 March 2016 for giving statement and for submission of relevant documents. Sri Manish Goyal, learned counsel for the petitioners has submitted that summons dated 18 March 2016 should be set aside as the samples were not taken in the presence of the petitioners and that it is without jurisdiction. It is also the submission that the communication dated 30 March 2016 indicates that the truck contained some goods .....

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