TMI Blog2014 (10) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority concerned has no power to take action as alleged in the impugned notices and virtually, the matter has been pre-decided - Court directed to release the goods on payment of tax as determined in the notice dated 12.12.2012 and permit the petitioner to contest the payment of composition of fee on merits. Therefore, it is too late for the petitioner to now contend before this Court that the impugned notices have to be quashed as being without jurisdiction or on any other grounds. - Though the petitioner themselves reconciled with the facts that they would be satisfied if the goods are released subject to payment of tax as determined with liberty to agitate the same on merits before the concerned authority, they cannot now raise th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to adopt the provisions of Section 5(2) of CST Act 1956 being a pre-condition that the goods have to be sold when the goods are in high seas and such disposal of the goods after regular import and in the circumstances where the seller being an unregistered dealer would amount to commit an offence under Sections 71(1)(b) and 71(3)(e) of the TNVAT Act, 2006 and the dealers were given an opportunity to compound the offence under Section 72(1)(a) of TNVAT Act. The petitioner was permitted to pay the amount as mentioned in the said detention orders enabling them to release the goods which were detained in the check post. The petitioner did not avail the opportunity given in the detention orders, but, challenging the same, filed Writ Petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compounding the fee, the petitioner took specific stand that they should be permitted to pursue the remedy before the authority concerned on merits. 5. Considering the said submissions, this Court directed to release the goods on payment of tax as determined in the notice dated 12.12.2012 and permit the petitioner to contest the payment of composition of fee on merits. Therefore, it is too late for the petitioner to now contend before this Court that the impugned notices have to be quashed as being without jurisdiction or on any other grounds. 6. Though the petitioner themselves reconciled with the facts that they would be satisfied if the goods are released subject to payment of tax as determined with liberty to agitate the same on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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