IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 6134 of 2008(E)
1. M/S.PSN CONSTRUCTION EQUIPMENT PVT.LTD.,
... Petitioner
Vs
1. THE INTELLIGENCE INSPECTOR,
... Respondent
For Petitioner :SRI.K.J.ABRAHAM
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :26/02/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) NO. 6134 OF 2008 E
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Dated this the 26th day of February, 2008
J U D G M E N T
Petitioner is a registered dealer under the KVAT Act and
Ext.P1 is the certificate of registration. This writ petition has
been prompted on account of the detention of two consignments
as per Exts. P8 and P8(a). The irregularity noticed would suggest
that the respondent is suspecting evasion of duty for want of
documents accompanying the consignment. On the other hand,
the petitioner would submit that it being a dealer in heavy
equipments was only consigning these goods for replacement
purposes and that it does not involve any sale. It is also stated
by the petitioner that goods were accompanied by Exts.P6(a) and
P7(a) delivery notes. Petitioner is also referring to Ext.P7, a
certificate, which indicates that the goods were for warranty
replacement purposes and not for sale.
2. In view of this, I feel that though the irregularities
WPC 6134/08
:2 :
noticed in Exts.P8 and P8(a) needs to be enquired into, there is
no reason for detaining the goods any further.
3. Accordingly, I direct that on production of a copy of
this judgment and on the petitioner executing a bond without
sureties, respondent shall release the goods. Thereafter
adjudication will continue.
Writ petition is disposed of as above.
ANTONY DOMINIC,JUDGE.
Rp