YASHWANT VARMA,J. - (1.) Heard Shri Shubham Agrawal, learned counsel for the revisionist and Shri B.K. Pandey, learned standing counsel for the respondents.
(2.) This revision is directed against the proceedings of seizure of goods valued at Rs. 8,90,496/-. The seizing authority has called upon the revisionist to deposit 40% of the value of the goods as a condition precedent for their release.
(3.) Shri Agrawal has submitted that the goods themselves are taxable only @ 4% and that the condition imposed for release is clearly arbitrary and onerous.;