Surya Prakash Kesarwani, J. - (1.) HEARD Sri. Rahul Agarwal, learned counsel for the revisionist and Sri. B.K. Pandey, learned Standing Counsel for the respondent.
(2.) REVISIONIST claims himself to be a transporter. On 8.10.2013 a survey of his godown at Kanpur was conducted by a joint team of Assistant Commissioner, Mobile Squad -II, Kanpur and S.I.B. Unit. During the course of inspection, 350 bags of betel nut weighing 70 Kg. each and certain other goods were found. No documents, bill or bilty etc. pertaining to these goods were produced. A show cause dated 8th October, 2013 was issued. Another notice was issued on 24th October, 2013 fixing the date for 2nd November, 2013. Thereafter order of seizure was passed on 14th December, 2013 seizing the goods in question and cash security to the tune of 40% of the value of goods for release was demanded. Aggrieved with the seizure order the revisionist preferred an application before the Joint Commissioner (SIB), Commercial Tax, Kanpur which was rejected by an order dated 12th March, 2014. It was observed in the order that the bill and bilty were produced much belatedly and on an enquiry the consigner and the transporter at Nagpur were found nonexistent. The conclusion was drawn that the goods in question have been imported on forged documents with intent to evade payment of tax.
(3.) AGGRIEVED with the aforesaid order, revisionist preferred an Appeal No. 185 of 2014 before the Commercial Tax Tribunal, Kanpur Bench -IV, Kanpur which was rejected by the impugned order dated 28th March, 2014.;