High Court of Judicature at Allahabad
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M/S Kamadgiri Commission Agency v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 246 of 2000  RD-AH 15584 (7 September 2006)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has directed the release of the seized goods on furnishing of security to the extent of Rs.1,80,000/- in cash. This Court vide order dated 16th March, 2000 directed the release of the seized goods on furnishing of cash security to the tune of 10% of the value of the goods. Goods must have been released by now. Seizure proceeding is only a summary proceeding; thus, it is not necessary to adjudicate the issue involved in the present revision. It will be open to the applicant to raise all the issues raised in the present revision in the penalty proceeding. Any observation made in the order passed in the summary proceeding may not effect the penalty proceeding.
With the aforesaid observation, revision is disposed of.
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