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2023 (9) TMI 787 - MADRAS HIGH COURTSeeking release of vehicle detained with goods - delay in passing the order - typographical error or not - certain errors made while preapring invoices - HELD THAT:- On perusing the Tax Invoice, it is seen that in the Billed To column, the said M/s.Rashmi has correctly mentioned Tvl.T.M. Steel with correct address of Tvl.T M Steel and has also mentioned its GST number. However, in the Shipped To column, instead of mentioning Tvl.T.Balaji, it has mentioned as Tvl.TM Steel. But in address column, it has been clearly mentioned Tvl.T.Balaji address as Devapuram Road, Thoothukudi. Therefore, it can be considered as typographical error only. Moreover, it is not the mistake of Tvl.TM Steel, it is the mistake committed by M/s.Rashmi. Moreover, as rightly pointed out by the Learned Counsel appearing for the petitioner that the respondent has not passed order with 7 days from the date of service of such notice. It is seen that the respondent intercepted the consignment on 24.07.2023 and issued a detention order on 24.07.2023, the petitioner had filed a reply on 27.07.2023. But till 31.07.2023 the respondent had not passed any order, the respondent ought to have passed an order on or before 31.07.2023. Even the respondent had not passed any order when this order is passed today. Under Section 129(3) of the Act, the order ought to be passed within 7 days from the date of serve of such notice. Since there is clear violation of the provisions of the Act and hence the detention of goods is against the provisions. The petitioner is directed to pay Rs. 5,000/- (Rupees Five Thousand only) as penalty to the respondent. On such payment, the respondent shall release the goods - petition allowed.
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