2018 (4) TMI 608 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 167 (All.) – Detention of goods – absence of Transit Declaration Form (TDF) – penalty – Held that: – in view of the fact that the goods have been seized on a single reason of absence of TDF without any other allegation in respect of illegal import of the goods into the State of U.P., the writ petition disposed off with a direction that subject to the petitioner furnishing security of the amount demanded, in the shape of indemnity bond as provided under Rule 140, the seized goods and the Truck may be released forthwith in favor of the petitioner.
–
Penalty – Held that: – the matter is still pending before the Proper Officer – penalty proceedings are not entered into.
–
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
utta (West Bengal). The goods were passing through the State of U.P. being a transit State. By the notice dated 09.11.2017, the goods were detained on a single reason of absence of Transit Declaration Form ('TDF' in short). All other documents evidencing movement of goods from Punjab to West Bengal were found to be in order and also there is no allegation of discrepancy either in the description of goods or in the quantity. Subsequent to the issuance of show-cause notice, the petitioner appears to have downloaded the TDF on 05.12.2017 and has filed the same in response to the penalty notice. The penalty proceeding is stated to be still pending as is apparent from the short counter affidavit filed in the writ petition. Insofar as the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =