TMI Blog2021 (12) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods. They have to be careful and cautious while transporting goods. They cannot allow the employer who employs them for transportation of the goods to evade tax. If the goods are being removed in the clandestine manner on the strength either expired e-way bills or forged/fabricated invoice, the petitioners are not expected to transport the goods. At the same time, no useful purpose will be ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of. 2. The petitioners have allowed the vehicles for transport of goods by the consigner who had allegedly used/expired e-way bills to evade tax. These vehicles were seized along with the consignments of goods loaded by the consigner on 13.08.2021. 3. The petitioners who are the owners of the vehicles state that 10% of the tax has been paid pursuant to an order passed under Section 129 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/- from the petitioner in W.P.No.25776 of 2021 should be paid. 5. The Additional Government Pleader further submits that 10% of the amount has been deposited by the consigner of the goods only represents the value of the goods seized and detained in the tax invoices and were not on the value of the track which have been seized and ordered to be confiscated vide impugned orders. It is submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained any longer as the vehicles will loose their intrinsic value. There is also no evidence to suggest that the respective petitioners conspired with the said M/s.Prime Gold International Private Limited to facilitate evasion of tax. 8. There shall be an order for releasing the respective vehicles subject to the respective petitioners paying the amounts determined in the impugned orders. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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