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2010 (9) TMI 998

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..... l Chief Standing Counsel, The petitioner claims himself to be purchaser and importer. He was importing 15 bags of Chiraunji said to be purchased from M/s. Babu Ram Deo Traders, Raipur, (M.P.) against bill No. 5, dated February 5, 1999 and against form XXXI No. F/EE/3710231 for Rs. 1,40,625. The goods were being brought by M/s. South Golden Transport Company through truck No. MP-23/DA-5279. The go .....

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..... of seized goods. The Assistant Commissioner/Trade Tax Officer, Sector 6, Kanpur (respondent No. 3) passed an ex parte order on February 29, 2000 imposing penalty of Rs. 1,12,500. The petitioner filed an application under section 30 of the Act for setting aside the ex parte order and the earlier order has been recalled. Thereafter, respondent No. 3 passed an order and imposed the penalty at Rs. 42, .....

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..... ds and he was asked to get his goods from respondent No. 5. According to the petitioner he approached the respondent No. 5 but the goods were not released and hence the present writ petition was filed. During pendency of this writ petition, the Department filed an appeal before the Tribunal against the appellate order deleting the penalty. The Tribunal rejected the appeal of the Department on Jun .....

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..... rom respondent No. 5 and handed over to the petitioner and in case, if the goods are not handed over, the responsibility lies on respondent Nos. 1 to 4 but so far the goods have not yet been returned. Considering the circumstances that more than eleven years have passed, it would be appropriate to pass an order directing the respondents to pay the value of the goods along with interest to the pet .....

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..... e Trade Tax Department. He should ensure that the payment of aforesaid amount be made to the petitioner at an early date, preferably within three months from the date of production of the certified copy of this order. It would be open to respondent Nos. 1 to 4 to recover the goods or the value of the goods from respondent No. 5 along with interest at the rate of six per cent per annum from the dat .....

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