ASHWANI KUMAR MISHRA,J. - (1.) Goods being transported from Delhi to Jharkhand were detained and after affording an opportunity of hearing, order of seizure was passed. It was found that 10 generators and other items manufactured at Agra were allegedly being transported from within the State of U.P. to Jharkhand. The authorities were required the transporter to produce evidence of the fact that such goods were removed from Agra after payment of tax. Since no explanation was furnished, therefore, presumption was drawn by the authorities that goods were actually loaded within the State of U.P. and were being transported without payment of tax. Release of goods consequently is allowed upon deposit of cash or security at the rate of 40% of valuation of goods. The order of seizure and conditional release has been affirmed by the first appellate authority and also by the tribunal. Thus aggrieved, the transporter is before this Court in the present revision.
(2.) Learned counsel for the revisionist submits that being the transporter it has no access to details of transportation from Agra to Delhi and once a valid TDF form was available, such aspect was not open to scrutiny in present proceedings.
(3.) Learned Standing Counsel on the other hand submits that in the facts and circumstances of the present case, the order of tribunal requires no interference.;