IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 12549 of 2009(K)
1. ASHLYN CHEMMANNOOR INSTRUMENTS PVT. LTD.
... Petitioner
Vs
1. THE INTELLIGENCE OFFICER,
... Respondent
For Petitioner :SRI.M.UNNIKRISHNA MENON
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :21/04/2009
O R D E R
S. Siri Jagan, J.
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W. P (C) No. 12549 of 2009
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Dated this, the 21st April, 2009.
J U D G M E N T
The petitioner challenges the detention of certain goods which
passed through the Valayar Check Post. But, the invoice did not
contain the stamp of the Check Post. The consignment was later
intercepted and detained by Ext. P1 notice, as per which the
petitioner has been directed to deposit Rs. 1,18,250/- as a condition
for release of the vehicle and the goods. The petitioner’s contention is
that the absence of stamp of the Check Post is only an omission and
the transport is legal and valid. In support of the contention, the
petitioner would contend that when the goods were detained since the
goods were to be delivered to the consignee immediately as evidenced
by Ext. P4, another set of the similar goods have been consigned to
the original consignee which consignment had in fact passed through
the same Check Post without any objection. The petitioner therefore
submits that there is no reason to suspect evasion of tax and therefore
the vehicle and goods are liable to be released to the petitioner .
2. This is opposed by the learned Government Pleader who
points out that if the vehicle and goods actually passed through the
Valayar Check Post, the same would have been subjected to
inspection by the Check Post authorities in which case, Ext. P2
delivery note ought to have contained the stamp of the check post.
Therefore, according to the the learned Government Pleader, there
are sufficient reasons for suspicion of evasion of tax.
3. I have considered the rival contentions in detail.
4. I am not inclined to go into the merits of the contentions in
so far as the respondent is yet to take a final decision pursuant to
Ext. P1. However, some interim arrangement has to be made in
respect of the vehicle and goods. In the facts and circumstances of
the case, I dispose of this writ petition with the following directions:
W.P.C. No. 12549/09. -: 2 :-
Further proceedings pursuant to Ext. P1 shall be completed as
expeditiously as possible. Pending final proceedings , the vehicle and
goods shall be released to the petitioner on the petitioner paying 50%
of the amounts demanded by Ext. P1 and furnishing bank guarantee
for the balance.
Sd/- S. Siri Jagan, Judge.
Tds/
[True copy]
P.S to Judge.