Railway receipts will be issued by the appellant/ railways showing the consignee as self and as soon as the sale price is paid, it will ... railway receipts are drawn with the name of the consignee as self. This is to ensure that the goods are not delivered unless and until
declaration in
Form-'C' were showing "Self" as consignee/purchasing
dealer.
3
The appellant's/writ petitioner's writ ... urged that the question of declaration forms
4
containing "Self" as consignee/purchasing dealer had
come up for the first time before revisional
booking and sometimes it is paid at
destination by the consignee. He self stated that sometimes, the
payment is made after the acknowledgment of delivery ... shows that the consignor and the consignee are the same as the
consignee has been mentioned as 'Self '. Thus, when the consignor
consginments of two crates of
cargo, owe a duty to the consignee of the said goods to ensure that they were
maintained in good order ... said to belonging
to the consignee of the goods at the Madras Port. To prove the set of self
serving statements that the first defendant
consignee is none other than the
appellant/defendant and in the bill of lading Ex.PW1/4 the consignee
is written as Sh. Virendar ... making self-serving
averments, no credible evidence has been led to disbelieve the natural
course of events, that it is only the consignee who would
lift back the materials and in
support thereof it relies on a self-serving letter dated 7th August, 2002, which
it claims to have written ... Department at Bhoraj,
Adilabad. This letter is not a confirmation by the consignee that supplies
were made and were lifted back. Thus, it is quite
whereas, the Railway
Administration had not taken any action against the consignee in this regard.
To understand the submission of the petitioner ... apposite to extract
Paragraph No.3 of the charge sheet, which is self-explanatory, which is as
under:-
"3. It was further alleged that
CGST
ACT DATED 03/12/18.
EXHIBIT P6 COPY OF THE SELF-DECLARATION DATED 08/12/2018,
SHOWING THE DEBIT OF THE IGST.
EXHIBIT ... PHOTOGRAPH OF THE PARKING OF THE VEHICLE IN
FRONT OF THE CONSIGNEE'S SHOW-ROOM SHOWING
THE PLACE OF INTERCEPTION.
EXHIBIT P8 COPY
challan books are nothing but loose plain sheets without any details of
consignee, description of goods, customer's name, address, date, value
8
Excise ... showing customer's name LML/LSC, that
is, self.
There are about 26 transactions where demand has been raised on the
allegation of removal
immense significance. Relevant portion of their email is appended below which is self-explanatory.
"Although the Surveyor indicated in the report that their view ... ground of inherent vice for the following reasons:-
1)The consignee received similarly packed shipments from the same shipper in the past and there
