High Court of Judicature at Allahabad
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The Commissioner, Trate Tax U.P.Lucknow v. S/S Great Eastern Road Carrier Paharganj Delhi - SALES/TRADE TAX REVISION No. 472 of 1999  RD-AH 6945 (5 December 2005)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has directed the release of seized goods. Learned Standing Counsel states that in pursuance of the order of Tribunal, goods have been released without any security. Seizure proceedings being summary proceeding, there is no need of adjudicating the issue involved in the present revision at this stage. However, it would be open to the authorities concerned to initiate any proceedings in accordance to law.
With the aforesaid observations, revision is disposed of.
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