TMI Blog2018 (1) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt dated 30.5.2017 not once but several times and found that it is crystal clear which could be understood even by a layman. Therefore, seeking a clarification of the said order by an Officer of the rank of the Assistant Commissioner is beyond our comprehension - petition disposed off. - Writ Tax No. - 363 of 2017 - - - Dated:- 24-8-2017 - Mr. Pankaj Mithal And Umesh Chandra Tripathi, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t acting upon the said order intended to release the goods but vide order dated 30th March, 2017 declined to release it for the reason that the Custom Department had issued a letter not to release the goods and that they may be treated as detained under the Customs Act. In respect of the betel nuts seized by the Commercial Tax Department there is no order of seizure or confiscation or even any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, the goods not been released. Sri C.B. Tripathi, Special Counsel appearing for the State of U.P. has filed counter affidavit stating that the Commercial Tax Department has no reservation in the release of the aforesaid goods and that they have been detained by it only in view of the directions of the Custom Department. Sri Tripathi has not produced any order of the Custom Department which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. We have gone through the order of the High Court dated 30.5.2017 not once but several times and found that it is crystal clear which could be understood even by a layman. Therefore, seeking a clarification of the said order by an Officer of the rank of the Assistant Commissioner is beyond our comprehension. Let Sri Shashi Shekhar, Assistant Commissioner may appear before this Court on M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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