TMI Blog2017 (6) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... into consideration. Held that: - The judgment in Bihar Carrying Corporation had been examined at length in the subsequent judgment in The Great Punjab Transport Company Delhi and it has been clearly held that the existence of consignor and consignee could be examined in case there are other materials to suspect the claim of the revisionist about the goods being transported from out side the State to beyond the State, but where transaction is otherwise explained and declaration/ documents in term of section 52 are available, the issue of consignor and consignee ought not be given unnecessary primacy. Matter remitted to the Tribunal for a fresh consideration in light of the decision in the case of The Great Punjab Transport Company Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion made in TDF is correct with reference to the goods transported, and matches with the bill/bilty etc., required as per circular, the authorities would not be justified in proceeding any further or to probe identity of consignor and consignee etc. 27. When goods for transportation are booked through transporter, it would proceed on the basis of information furnished by the consignor, and while transporting goods, it is not expected to investigate identity of consignor or consignee beyond what is disclosed to it. The only safeguard expected of transporter would be to check that the consignment is booked with bill/bilty/invoice and are correctly filled in the TDF. The circular also specifies particulars to be possessed with the vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on/documents supporting transport of goods are found bogus/fraudulant etc., the authorities may examine details of consignor and consignee with an intent to ascertain whether goods are intended to pass through State or not . Learned Standing Counsel, on the other hand, submits that the details of consignor and consignee, in the facts and circumstances of the case, was relevant and the authorities were justified in passing the order. Having considering the submissions advanced, it transpires that the Tribunal has laid much emphasis is laid upon the fact that the consignor and consignee were not identified relying upon the observations made by this Court in Bihar Carrying Corporation. The judgment in Bihar Carrying Corporation had been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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