Penalty cannot be imposed for mere delay in producing E-Way Bill: Allahabad High Court

M/s. Raj Iron & Building Materials Vs. Union Of India (Allahabad High Court) This writ petition has been filed to challenge the seizure order dated 06.12.2017 by which the petitioner’s goods mainly TMT rod had been seized while it were being imported by the petitioner from West Bengal. At the stage of seizure, a show cause notice was issued and seizure order was passed pursuant thereto. The only ground found recorded to effect seizure is that the E-Way Bill was not found accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice. Then, it is a...