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2016 (8) TMI 135 - ALLAHABAD HIGH COURT

2016 (8) TMI 135 - ALLAHABAD HIGH COURT - TMI - Form - 38's did not accompany the goods in question. - Whether the authority was justified in effecting seizure even though the Form 38's were subsequently submitted along with the reply to the show cause notice. - Held that:- The Form - 38 neither accompanied the goods nor were its details mentioned in the invoices or bills of transportation which were found with the consignment. This fact has been duly recorded in the order of the Assistant Commi .....

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the Applicant : N.C. Gupta For the Opposite Party : C.S.C. ORDER Heard learned counsel for the revisionist and the learned Standing Counsel. The challenge in the present revision was to an order of seizure made in respect of goods which were being imported into the State and were apprehended at the U.P. border. It was the case of the revisionist that the goods had been consigned by M/S India Yamaha Motors Private Limited, Surajpur, Noida and M/s Madrsan Auto Motive Elesto Technology, Kanchipura .....

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ccordingly proceeded to pass an order of seizure providing that the goods would be liable to be released upon furnishing of security to the extent of 40 per cent. The challenge to this order before the first appellate authority as well as the Tribunal failed. On this revision by an interim order dated 11 May 2011 the goods were directed to be released upon furnishing of a bank guarantee in respect of the disputed amount instead of making a cash deposit. This bank guarantee, Sri Gupta informs has .....

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hat the goods were apprehended in "no mans land" prior to they being received in the godown of the assessee. Referring to the circular of the Commissioner, Trade Tax dated 31 January 1987, he submits that no such seizure could have been effected. (B) Sri Gupta further submits that in any view of the matter the relevant From-38's were furnished to the Assistant Commissioner along with a reply of the assessee to the show cause notice and therefore there existed no circumstance warran .....

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ned Single Judge in M/S Balaji Timbers & Paints Vs. The Commissioner, Commercial Tax, U.P. Lucknow 2010 NTN (Vol. 43) 53. Sri Gupta submits that once the Form 38's were forwarded along with the show cause notice, no ground warranted the seizure of goods. Having heard learned counsel for the parties, this Court finds that neither of the two submissions noted above commend acceptance. Insofar as the submission in respect of "no mans land" is concerned, this Court notices that the .....

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isionist any further. In any view of the matter, this Court does not find that the U.P. VAT Act, 2008 confers any jurisdiction upon the Commissioner to prescribe a particular area within which the authorities of the Department may be denuded of their jurisdiction to effect a seizure. Nor can the conferment of such a power be read into the jurisdiction of the Commissioner or be approved by this Court. The power to apprehend, inspect and seize goods is one that is exercisable throughout the length .....

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seizure cannot be exercised in no mans land. That takes us to the second submission of Sri Gupta, namely, that once Form -38's had been duly submitted, there was no justification in effecting a seizure of goods. It becomes relevant to note here that under sub-section (4), the officer authorized is empowered to undertake a search or inspection of goods which have been transported within the State and to apprehend them if he finds that they are not covered by proper and genuine documents. The .....

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