High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. Lucknow v. S/S Shivam Enterprises - SALES/TRADE TAX REVISION DEFECTIVE No. 1419 of 1998  RD-AH 4372 (18 October 2005)
Hon'ble Rajes Kumar, J
Heard counsel for the parties.
By the impugned order, Tribunal has directed the release of the goods without any security. Learned Standing Counsel submitted that in pursuance of the order of the Tribunal the goods have been released. In the circumstances, it is not necessary to adjudicate the issue involved in the revision at this stage inasmuch as the seizure proceeding is a summary proceeding. However, it is open to the revenue to initiate any proceeding in accordance to the law without prejudice to the order of the Tribunal.
With the aforesaid observations, revision is disposed of.
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