JUDGMENT Pankaj Mithal, J. -- Heard Sri Rahul Agarwal, learned counsel for the revisionist and Sri B.K. Pandey, learned counsel appearing for the Commissioner. 2. The part of the consignment under transportation by the revisionist was seized as the consigner was not traceable on verification on the basis of the TIN number of the seller shown in the invoices and bilties, and thus presuming that the said goods were loaded from inside the State for transportation outside the State in order to avoid payment of tax. 3. The goods seized are admittedly perishable in nature. 4. In view of the above, the revision is disposed of with a direction to the Commissioner, Taxes, U.P. Lucknow to release the same subject to furnishing of security for a sum of Rs. 29,000/- other than cash and bank guarantee by the revisionist before the assessing authority.