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TMI Blog2024 (11) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... is a registered dealer having GSTIN No. 09BOCPA6668F1ZX and engaged in the trade of scrap. The petitioner in the normal course of business has sold aluminum cable through tax invoice no. 55 dated 29.9.2019 along with E-way Bill No. 4510 8748 1110 dated 29.9.2019 and G.R. No. 371 dated 29.9.2019. During transit on its onward journey, the goods were intercepted and on its physical verification, it is alleged that in stead of aluminum cable, PVC Aluminum mixed cable (Feeder Cable) was found. On the said pretext, the goods were seized and proceedings under Section 129 of the Act was initiated. He submits that aluminum cable was in transit which has HSN Code - 8544 and same rate of tax is upon PVC aluminum mixed cable (Feeder cable). The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellate authority, new ground in respect of under valuation of the goods, was taken. The Commissioner, Commercial Tax, UP by way of Circular dated May 9, 2018 has specifically stated that no goods shall be detained on the ground of under valuation. 9. This Court in the case of M/s Shamhu Saran Agarwal (supra) has held as under:- "4. It is evident from the circular issued by the Commissioner, Commercial Tax, Uttar Pradesh dated May 9, 2018 that the goods are not to be detained on the ground of under valuation. The relevant paragraph of the aforesaid circulate is extracted below:- परिवहन के दौरान माल से सम् ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #2327;्न करते हुए प्रेषित की जाएगी और यदि संभव हो तो माल का नमूना भी लेकर माल के साथ प्रेषित किया जाएगा। जिसके आधार पर सम्बंधित ज्वाइन ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were intercepted by the inspecting authority to be in contravention of the misbranding. By relying upon the decision in J.K Synthetics Limited V. Commercial Taxes Officer, 1994 (4) SCC 276, it was held that the charging provisions must be construed strictly but not the machinery provisions which would be construed like any other statute." 6. In the present case, there is no dispute that the invoice, e-way bill and all other relevant documents were accompanied with the goods. Furthermore, there was no mismatch in the description of the goods with the documents. The only ground for detention of the goods was that the valuation of the goods as per the invoice was not correct. In my view, this is not a valid ground for detaining the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax invoice accompanying with the goods, has different HSN Code and different rate of tax or mentioned in the detention memo dated 1.10.2019. Once this fact is not disputed that HSN Code and rate of tax is similar, no adverse inference can be drawn. The petitioner would not gain in not mentioning correct description of items or state would loose its legitimate tax. 11. Further, so far as the ground taken in respect of under valuation of the goods is concerned, the circular of the Commissioner, Commercial Tax, Uttar Pradesh dated May 9, 2018, covers the issue in favour of the petitioner. 12. In view of the aforesaid facts and circumstances of the case as well as law laid down by this Court, the impugned order dated 26.11.2020 cannot be sust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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