TMI Blog2015 (11) TMI 1806X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not prescribe the type or the nature of the ink to be used in filling up the prescribed Form. There is no provision under the Act which provide for seizing the goods on account of use of improper ink in filing up the Forms or for the reasons that some of the entries made in the documents would ultimately vanish. The assessee has produced extract of the copies of the register maintained by it containing entires of dispatch of the aforesaid goods and its receipt by consignee. In view of these documents, it cannot be said that the assessee had committed any illegality in the transportation of the goods and that they were not accompanied by the necessary documents duly filled up. The question raised above is answered in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Joint Commissioner on 28.09.2015 and the appeal to the Tribunal too was dismissed on 07.10.2015. The only question for consideration in this revision is whether on the facts and circumstances of the case the authorities below were justified in affirming the seizure order dated 24.09.15 on the ground that the entries made in Form 21 accompanying the goods were likely to vanish and would not remain secure for long? Section 48 of the Act provides for the grounds for seizure of goods and it provides that the goods are liable for seizure if the officer has reason to believe that the goods are not accounted or traceable to any bonafide dealer or the documents issued by a bonafide dealer with respect to the accompanying goods contains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were accompanied by all documents including Form 21 properly filled up. The only discrepancy pointed out for seizing the goods is that Form 21 was filled up by two separate pens as is evident from the ink used therein and that some of the entries made by one of pen was in such a ink that they were likely to fade away and ultimately vanish. It is only on the above ground that the some of the entries in Form 21 would ultimately vanish that the order was passed directing the seizure of the goods. The Act and the Rules does not prescribe the type or the nature of the ink to be used in filling up the prescribed Form. There is no provision under the Act which provide for seizing the goods on account of use of improper ink in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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