- (1.) The transporter has filed this revision for the quashing of the order of seizure dated 4.12.2012 and for a direction for the release of the seized goods without demanding any security so as to permit him to carry the goods further to their destination at Kolkata. The case of the transporter is that he loaded the goods in his vehicle from Delhi for delivery at Kolkata. The goods were booked by M/s. Avon Traders Delhi for delivery to M/s. Khaitan Enterprise Kolkata and an invoice was given to him whereupon he issued the bilty.
(2.) The transporter being the person incharge of the vehicle carrying the goods before entering in the State of U.P. as required down loaded the Transit Declaration Form bearing No. D20121100348986 from the official website of the Commercial Tax Department and duly filled up the same.
(3.) The goods in transit were detained by the Mobile Squad at Mathura and a show-cause notice dated 28.11.2012 was given as to why the goods may not be seized.;