Seizure of goods cannot be made when traveling to the destination through different routes
1. Traveling in a direction different from the normal route to the destination or
2. Goods declared are less than the Market value
is not a sufficient reason to draw an inference that the intention was to evade tax
Merely because the manufacturer sells his products to its customer or dealer at a price lower than the MRP, as such cannot be a ground on which the product or the vehicle could be seized or detained
It is a settled legal position that undervaluation of goods cannot be a ground for seizure of goods in transit by the inspecting authority
[Guj HC – Karnataka Traders vs State of Guj R/SCA 19549/2021]
