TMI Blog2013 (11) TMI 1678X X X X Extracts X X X X X X X X Extracts X X X X ..... etter quality is not a ground for seizure of the goods under the Act and the authorities are not even competent to adjudge the quality of the goods. The seizing authority has no expertise to adjudge the quality of the goods. Therefore, seizure for the reason that the Supari which was being carried was of a superior quality is not tenable in law. The goods have also been seized for the reason th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of its confirmation passed by the tribunal dated 26.10.2013. The tribunal has confirmed the seizure order on two grounds namely that the quality of the goods ie. Supari which were in transit were better than the quality disclosed in the accompanying documents and secondly purchasing dealer was not a registered dealer. There is no dispute that the goods were in transit from Nagpur to B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was being carried was of a superior quality is not tenable in law. Lastly, the goods have been seized for the reason that the purchasing dealer of Bihar was not registered. It is not the case of the department that any of the dealer ie. the consignor or consignee is not genuine or bonafide. Therefore, irrespective of the decision in M/s. Saiya Transport Private Limited Vs. State of U.P. and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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