JUDGMENT Bharati Sapru, J. -- Heard Shri Shubham Agarwal, learned counsel for the revisionist and learned Standing Counsel for the respondent. 2. This revision has been filed by the assessee against an order passed by the Tribunal on 19.02.2016 by which the Tribunal has imposed on the assessee 40 per cent charges, 50 per cent by way of cash and 50 per cent by way of security. The findings recorded by the Tribunal is that the goods which were being carried were duly supported by valid documents. The imposition of 40 per cent has been made on the basis of mere suspicion. The transit permit was valid from 22.12.2015 to 24.12.2015 and the goods were apprehended on 22.12.2015 when the transit declaration pass was a valid one. 3. The imposition made by the Tribunal, therefore, seems to be unfair in the facts and circumstances of the case. The goods are otherwise liable to be taxed @ 4 per cent as they are utensils. 4. In view of the above facts and circumstances as recorded by the Tribunal, this Court is of the opinion that in case the assessee deposits security subject to the satisfaction of the seizing authority @ 4 per cent other than cash or bank guarantee, the goods may be released to the assessee. 5. With the aforesaid observation, the revision stands disposed of.