TMI Blog2009 (10) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the outside the State of U.P. only for Sale in U.P. - revision allowed - goods seized shall be released upon furnishing the security other than cash or bank guarantee to the satisfaction of the seizing authority to the extent of demand raised i.e. ₹ 4,95,000/- - decided partly in favor of revisionist. - Sales/Trade Tax Revision No. 1052 of 2009 - - - Dated:- 12-10-2009 - ABHINAVA UPADHYA, J. Rakesh Ranjan Agrawal, Suyash Agarwal for the Petitioner. C.S.C. for the Respondent. ORDER The revisionist is a transporter. These goods that were being transported by a Truck bearing Registration No. RJ-14-GA-3660 were telecom equipments, 37 in number. They were being dispatched by M/s. Ericsson India Pvt. Ltd., Jaipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interception the transporter had all the relevant documents. But instead of the downloaded Transit Declaration Form from the website of the department he had a photostat copy, filled in by hand for the reason that at the relevant time the server was down and therefore the form could not be downloaded before the entry within the State. The explanation was not accepted by the Assistant Commissioner, (Mobile Squad) nor the same was accepted by the Joint Commissioner upon the representation being made by the applicant before it. Against which the applicant preferred an appeal before the Tribunal which also did not accept the contention of the applicant. However, the Joint Commissioner as well as the Tribunal while affirming the order of seizur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed document for the aforesaid transit. However, it can also not be said that the goods were being transported by the transporter without any document at all. There was the invoice issued by M/s. Ericsson India Pvt. Ltd., The bill was there as well as the Form No.-IX issued by the Bihar Authorities under the Bihar Value Added Tax Rules. Under such circumstances, merely in absence of the downloaded Transit Declaration Form it cannot be said that the transporter did not possess any valid document to arrive at the conclusion that the goods were being transported from the outside the State of U.P. only for Sale in U.P. The objection raised, appears to be too technical to justify the seizure. Under these circumstances, the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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