Case Details: VRS Foods Ltd. vs. Additional Commissioner Grade-2 (2025) 35 Centax 178 (All.)
Judiciary and Counsel Details
- Piyush Agrawal, J.
- Shri Suyash Agarwal, for the Petitioner.
- Shri Ravi Shankar Pandey, learned ACSC, for the Respondent.
Facts of the Case
The petitioner, a seller of battery scrap to a consignee at Ghaziabad, contended that the goods were being transported to a weighbridge within 20 km and, therefore, exempt from carrying documents under weighment rules. The truck driver, however, carried no delivery challan or other prescribed documents at the time of interception, although a gate pass had been issued. The relevant documents were produced only after the goods were seized and a show cause notice (SCN) was issued. The petitioner submitted that production of documents post-seizure should absolve them from liability and asserted a weighment exemption. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that at the time of interception, no document accompanied the goods, which was mandatory even for short-distance weighment. The production of documents after seizure could not cure the initial lapse. Reliance on the weighment exemption plea was rejected, as accepting such a contention would frustrate the statutory scheme regulating movement and detention of goods. The detention of the goods and the imposition of a penalty by the Assessing Officer were lawful, and no interference was warranted. The writ petition was therefore dismissed.
