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Judgment
Bharati Sapru, J.—Heard Shri Krishna Agrawal, learned counsel for the revisionist and learned Standing Counsel for the respondents.
It has come on record by way of finding given by the Tribunal that the goods which the revisionist was transporting was moving from Delhi to Chattisgarh. The goods were apprehended at Jhansi whereas 424 items were recorded and at the time of seizure only 237 goods were found. The name of the consignee was also not very clear.
In view of the fact that there is no allegation against the revisionist that the goods were being unloaded within the State of U.P., the goods of the assessee may be released subject to the condition that the revisionist deposits 50 per cent of the impugned demand by way of security other than cash or bank guarantee subject to the satisfaction of the seizing authority. In case he complies with this condition, the goods may be released forthwith.
With the aforesaid observation, the revision stands disposed of.