2017 (6) TMI 382

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..... an order of the Tribunal dated 27.4.2017, requiring the assessee to deposit 10% of the estimated value of goods seized for release of goods. Learned counsel for the revisionist submits that assessee is a registered dealer and goods were being transported from Mathura to Etah. Evidence in the form of a communication dated 21.2.2017 by the purchaser based at Mumbai was brought on record to contend .....

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..... that no material existed on record to form a opinion that goods were being brought from beyond the State, and provisions of Section 50 were otherwise not attracted. It is for the authorities to examine such issues at the appropriate stage, where all possible defence would be available to the revisionist. In the facts and circumstances of this Court, the order of Tribunal is modified to the exten .....

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