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2010 (12) TMI 1110 - MADRAS HIGH COURTWhether the detention order has been made in accordance with law? Whether the authority, who passed the detention order, has got power and jurisdiction to do the same? Held that:- A perusal of the statement recorded from a representative of the K.G.S. Scan would go to show that at the time of checking, the invoice regarding the sale made by the Siemens Limited to a company in Andhra Pradesh was very much produced. Therefore, when it was doubtless that the Siemens Limited was the original owner of the goods, who had sold away the goods to a company in Andhra Pradesh and thus, it was the consignor, there was no legal ground available for the respondents to pass the detention order. Thus, as rightly pointed out by the learned senior counsel appearing for the petitioners, the detention order is not only without jurisdiction and the same is void under law. Consequently, the order imposing compounding fees is also without jurisdiction and the same is liable to be quashed.
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