M/S Michelin India Tyares Pvt. ... vs The Commissioner, Commercial ...
2013 Latest Caselaw 5426 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 669 of 2013
 

 
Applicant :- M/S Michelin India Tyares Pvt. Ltd. And Another
 
Opposite Party :- The Commissioner, Commercial Tax, U.P. Lucknow
 
Counsel for Applicant :- Aloke Kumar
 
Counsel for Opposite Party :- C.S.C.
 

 
Hon'ble Arun Tandon,J.

The Tribunal under the order impugned has partly allowed the appeal filed by assessee and has directed the release of the goods seized on deposit of cash security equivalent to 13.5% of the value of the goods and bank guarantee for another 13.5% of the value of the goods.

Counsel for the assessee initially made an attempt to challenge the order on the ground that the proceedings itself were bad.

On examination of records this Court finds that the order has been passed after considering the evidence on record. Movement of goods within the State of U.P. without transit pass is established on record, therefore, seizure of the goods cannot be faulted with.

However, in the facts of the case, this Court is satisfied that it would be in the interest of justice to modify the order of the Tribunal in respect of deposit of security issued for release of the goods as follows :

The applicant shall deposit 13.5% of the value of the goods in cash. For another 13.5% of the value of the goods, he may furnish security other than cash or bank guarantee to the satisfaction of the authority, within one month from today.

On deposit of the security, as indicated above, the goods shall be released in favour of the applicant forthwith.

With the aforesaid directions, this revision stands disposed of.

Dated :04.09.2013

VR/CTR No. 669/13