ASHWANI KUMAR MISHRA,J. - (1.) This revision is directed against an order passed by the Tribunal dated 24.4.2017, maintaining the order of seizure and directing release of goods upon deposit of amount specified therein. For the purposes of passing the order, Tribunal has essentially relied upon following grounds; (i) that the driver of vehicle has given his statement that goods were uploaded from within the State of U.P.; (ii) that tin number of consignee was found to be fake.
(2.) Learned counsel for the revisionist submits that an affidavit of driver concerned was submitted, which categorically denied any statement of the driver that goods were uploaded from within the State of U.P., but the same has not been taken note of nor has been referred to by the authorities. It is also stated that in case statement of driver was relied upon, an opportunity for cross-examining him ought to have been granted. Submission is that since such an opportunity has been denied and the affidavit of driver has otherwise not been considered, the Tribunal be directed to re-examine the issue.
(3.) Learned Standing Counsel, on the other hand, has attempted to support the order of the Tribunal.;