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ACE MANUFACTURING SYSTEMS LIMITED vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
Pet. Counsel
Atul Gupta
Prakhar Shukla
Res. Counsel
---

Petitioner / Applicant

ACE MANUFACTURING SYSTEMS LIMITED
Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 13, 2024
Order No.

Writ Tax No. - 1348 of 2022

Citation

2024(5) TAXREPLY 9775
Original Order
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ORDER

JUDGMENT HON'BLE SHEKHAR B. SARAF, J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the seizure order dated October 23, 2021, penalty order dated October 29, 2021 and the appellate orders dated April 16, 2022 and July 22, 2022. 2. The case of the petitioner herein is that the cargo being transported had been declared as Over Dimensional Cargo (hereinafter referred to as 'the ODC'). However, the authorities in the instant case concluded that since the goods had travelled at a faster speed and reached the destination quickly, the vehicle cannot be categorised as the ODC. 3. The counsel appearing on behalf of the petitioner submits that the respondent authorities did not undertake the task of calculating the height of the goods which clearly would have indicated that the goods would be classified as the ODC since the same were 13.9 feet above the ground. Counsel on behalf of the petitioner al....

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