M/s JAYA TRADERS & ORS.
Vs.
ADDITIONAL COMMISSIONER GRADE-2 & ANR.
WRIT TAX No. – 1022 of 2021, 1019 of 2021, 1020 of 2021, 1021 of 2021, 1023 of 2021 dated 03.03.2025
High Court, Allahabad
Dated: 03-03-2025
Goods seized on ground of under valuation – Penalty – Appeal rejected – Petitioner submits in seizure proceeding under Section 129 of Act authority cannot seize goods on ground of under valuation – Department submits goods detained and seized on ground of under valuation and non-genuine documents accompanying goods and petitioner failed to prove actual movement of goods
HELD: Writ Petition dismissed – As relied on Shiv Shakti Trading Company and Radha Fragnance (2023 Taxo.online 195 ) held seizure can be made even on ground of under valuation if under valuation is deliberate for purpose of avoiding payment of tax or to defeat provisions of Act – Power of seizure of goods has correctly exercised against petitioner.
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