2018 (1) TMI 949

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..... ,A.S.G.I. ORDER Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents. This writ petition has been filed to challenge the seizure order dated 06.12.2017 by which the petitioner's goods mainly TMT rod had been seized while it were being imported by the petitioner from West Bengal. At the stage of seizure, a show cause notice was .....

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..... s no allegation of evasion of tax liability established either from the reading of the show cause notice or the seizure order or the penalty order the consequential penalty imposed appear to have been occasioned upon a mere technical breach and not on account of any intention to evade tax. In the facts of the present case, there is no foundation for such allegation. It is also not disputed that .....

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