9911796707
TMI Blog2003 (9) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1956. Petitioner imported polypropylene from Exxon Mobile Asia Pacific, Singapore, five containers, weighing 99 M/Ts under bill of lading under open general licence. The said goods were shipped from Singapore to Chennai port on June 2, 2003. The goods reached Chennai port on June 16, 2003 and to ICD, Bangalore (Customs Station), on June 21, 2003 and June 24, 2003. Respondent No. 1 passed an order of detention in terms of annexure-E. Petitioner filed objections in terms of annexure-F. In the meanwhile, petitioner filed an appeal before the Tamil Nadu Taxation Special Tribunal, Chennai, and during the pendency of the appeal, petitioner has filed this petition. Petitioner is questioning the detention order on various grounds in this petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinning Mills v. Collector of Customs) and judgment of the Madras High Court reported in [2003] 129 STC 294 (State Trading Corporation of India Ltd. v. State of Tamil Nadu). Per contra, learned Government Pleader supports the order. 5.. After hearing the learned counsel for the parties, I have carefully perused the impugned order. A reading of the impugned order would show that the goods are ordered to be detained to verify genuineness of the import transportation with reference to the registration certificate of the imported goods and relevant import documents, to verify the genuineness of the existence of the importer and to verify the past imports and payment of sales tax. Time has been given to file objections with regard to the deten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the matter on July 4, 2003, July 15, 2003, July 22, 2003, July 28, 2003 and July 31, 2003. Further in the open court, Tribunal directed the matter to be posted along with some other cases." These facts in terms of the subsequent affidavit have not been initially mentioned in the body of the petition. Therefore the learned Government Advocate is right in his submission that the petitioner has not approached this Court with clean hands. It is also clear that when this writ petition was filed on July 9, 2003, the appeal was pending in Tamil Nadu. The appeal was withdrawn only on July 31, 2003. The conduct of the petitioner in withdrawing the appeal after filing of this petition in this Court that too without disclosing the various fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t therefore no detention is permissible. In this connection it is necessary to notice certain judgments in identical circumstances. 9. The Supreme Court in [1986] 63 STC 169 (Madras Marine and Co. v. State of Madras) it is ruled as under: "A customs barrier does not set a terminal limit to the territory of the State for sales tax purposes. A sale, therefore, beyond the customs barrier may still be a sale within the State." 10.. The Andhra Pradesh High Court in [1996] 102 STC 345 (Bharat Heavy Electricals Ltd. v. State of Andhra Pradesh) has ruled as under: "........that Central sales tax is liable to be collected in the State from which the movement of the goods commenced. It is that State alone which has the authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs), it is seen from the facts of the said case that it is not against a show cause notice. It was on the material available in that case. Here the materials are yet to be ascertained by the authorities and therefore the said case may not be of help to the petitioner. 14.. The second case relied on by the learned counsel reported in [2003] 129 STC 294 (Mad.) (State Trading Corporation of India Ltd. v. State of Tamil Nadu) is again distinguishable on facts. In that case an admission was made that the sale effected by the dealer is not one which occasioned the import. It was in those circumstances, the court ruled against the State. Moreover, that was a case which was decided after the materials were considered by the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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