2018 (12) TMI 890

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the petitioner, Sri C.B. Tripathi, learned counsel for the Commercial Tax Department and Sri R.C. Shukla, learned counsel appearing for the respondent no. 4. The petitioner is a purchasing dealer duly registered under the Goods and Services Tax. The goods (betel nuts) in transit have been seized for the reason that the respondents, on verification, have come to know that the petitioner as we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent no. 4 has no authority in law to dictate respondent no. 3 in such a manner. Issuance of such direction by respondent no. 4 is blatantly illegal and without any authority of law. The Custom Department has not passed any order of detention/confiscation of the said goods under the Customs Act. In view of the facts and circumstances, we direct the respondents to release the goods and vehicl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X