FERRINGS PHARMACEUTICALS Vs. A C T O

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, challenging the validity and legality of the seizure and imposition of penalty.

(2.) IT is the case of the petitioner that the seizure is illegal and arbitrary since no sufficient opportunity was given to produce the relevant documents in respect of the 90 boxes of consignment of goods before the seizure was made.

(3.) THE point for consideration, therefore is, if the seizure of the goods made on January 29, 2002 is legal and valid.