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2016 (1) TMI 88 - KERALA HIGH COURT

2016 (1) TMI 88 - KERALA HIGH COURT - TMI - Detention of consignment - Held that:- The goods were detained on the assumption that, the consignment comprised of goods that had evaded CST, and therefore, there was a possibility of evasion of tax in Kerala as well. Counsel for the petitioner would submit that, it is not in dispute that, the consignee in Kerala had produced Form 16 declaration stating that the goods were purchased for the own use of the consignee and this has not been disbelieved by .....

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the date of receipt of a copy of this judgment, untrammelled by the observations in this judgment - Petition disposed of. - WP (C). No. 28017 of 2015 (B) - Dated:- 16-9-2015 - A. K. Jayasankaran Nambiar, J. For the Appellant : Sri Joseph Jerard Samson Rodrigues And Sri Rovin Rodrigues For the Respondent : Sri Liju V Stephen, Govt Pleader JUDGMENT The Petitioner, who is a registered dealer under the KVAT Act is aggrieved by Ext.P9 notice issued to him detaining a consignment of medical equipment .....

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mstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P9 detention notice, it is seen that the objection of the respondents is essentially that, the petitioner who claimed to have imported the goods into Chennai and was transporting the said imported goods to Kerala for delivery to the consignee, had not established that the goods were purchased in the course of import at Chennai, and therefore, was oblige .....

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