reveals that certain discrepancies in which material information, in particularly, Invoice, Way Bill and Marudhar Assam Road Lines Private Limited, it was submitted that there is variation in mentioning the places like Paschim Salkumar/Badaitari/Falakata/Alipurduar, West Bengal . These are the places where the Krishna Kali Traders is trading. In the Invoice, GSTIN number of the petitioners are reflected and also Bill to Party and Ship to Party. Nodoubt, in the E-Way Bill (Annexure 4) place of dispatch has been indicated as Madarihat. This discrepancy is only a technical one to the extent that Postal PIN Code is required, for that purpose E-Way Bill has been obtained in the aforementioned place otherwise distance between Badaitari and Madarihat is hardly 20 km and it is too technical. In respect of weight is concerned, Gross Weight, Net Weight, and Number of Bags, there is slight variation. Hardly if the total Gross Weight and number of bags are taken, there is not much difference. Certain bags containing mark of Bangladesh and Guyana, in this regard, there are no specific material information so as to draw inference that seizing goods were stated to be of foreign origin. There are every chances of re-using of bags. Therefore, these material information reflected in Panchnama was required to be taken into consideration while reading seizure
