S.L. Peeran, Member (J)

1. In this Misc. application, the applicant-assessee had made out additional grounds and has prayed that the same should be permitted to be raised in the grounds of appeal. The grounds urged are A to F in the Misc. application and the same are incorporated below -

(A) For that, in the facts and circumstances of the case, no notice to show cause could have been issued by the respondent or any such notice adjudicated upon in respect of goods seized beyond the territorial limits of his jurisdiction.

(B) For that, notice to show cause dated 7-1-1988 could not have been issued at all, when for a fact, a notice dated 21-12-1987 was already issued for adjudication in a different territorial jurisdiction and that notice was neither withdrawn nor superseded.

(C) For that, seizure in the facts and circumstances of the case, was not effected by the proper officer and hence illegal.

(D) For that, the goods illegally seized, should in the circumstances, have been returned unconditionally to the applicant

(E) For that, the applicant could not have been required to furnish any security for the provisional release of goods seized illegally and without jurisdiction.

(F) For t