TMI Blog2015 (10) TMI 2471X X X X Extracts X X X X X X X X Extracts X X X X ..... detained the goods vide impugned proceedings for the reason that the goods were transported with defective and invalid documents - the representative of the petitioner met the 1st respondent and produced all the required documents, even then the no orders came to be passed. - Held that:- Since the 1st respondent has not passed any orders even after production of required documents by the repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. This writ petition has been filed challenging the proceedings of the 1st respondent in Goods Detention Notice No.587/2015-16 dated 02/10/15 and to direct the 1st respondent to release the Sheep Wet Blue returned by the petitioner to its supplier in Lorry No.TN-23L-2777 Vide form JJ.No.737 dated 30/09/2015 (along with Delivery Challan No.008 dated 30/09/2015). 3.1 The petitioner is a reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h movement of goods was accompanied with proper documents. Finally, the supplier raised invoice dated 05.09.2015 for 1152 dozen of Wet Blue Sheep and imposed 5% sales tax. Out of such 1152 dozen, 350 dz found to be defective and hence returned back to the supplier vide delivery challan dated 30.09.2015. The approximate value of the returned goods were also declared in Form JJ. However, when the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n/Form JJ, detention of goods is not justifiable. Further, according to him when the goods are moved from its branch to the supplier factory at Ranipet, along with necessary documents and when the petitioner is an 100% export oriented Unit, there is no liability of tax. 5. That apart, the learned counsel for the petitioner would submit that according to the Check Post Authority, the transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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