ASHWANI KUMAR MISHRA,J. - (1.) This revision is directed against an order passed by the Tribunal on 27.4.2017, rejecting the second appeal filed by the revisionist, and thereby affirming the order of seizure. A direction is also issued to release the goods after deposit of cash security to the extent of 15% and security other than cash and bank guarantee in respect of remaining balance amount.
(2.) Learned counsel for the revisionist submits that revisionist is a transporter, and it was due to inadvertent mistake/error that TDF could not be downloaded. However other supporting materials did exist on record to establish that goods were being transported through the State.
(3.) Revision is opposed by learned Standing Counsel for the reasons recorded in the order of Tribunal.;