Calcutta High Court: Department Cannot Seize Goods if Quantity or Weight of Goods Is Found Correct on Physical Verification Under CGST Act

The Calcutta High Court in the case Ashok Sharma v. The State of West Bengal & Ors observed and has stated that customs department cannot seize the goods if the quantity or weight of the goods is found correct on physical verification.

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The Division bench comprising of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya was hearing the present matter.

The bench in the case noted that the quantity or the weight of the goods, which were carried in the vehicle, has been found to be correct by the department on physical verification and there is no discrepancy.