TMI Blog2016 (1) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... o be released. The petitioner is willing to pay one time tax and in order to give a quietus to the issue, for the purpose of release of goods, without prejudice to their right to agitate the issue with respect to tax as well as compounding fee before the assessing authority or the revisional authority in the manner known to law, on payment of one time tax viz., ₹ 5,70,000/-by the petitioner, the respondents, shall release the consignments in question forthwith. - Petition disposed of. - W. P. Nos. 38618 and 38619 of 2015, M. P. Nos. 1 & 2 of 2015 - - - Dated:- 8-12-2015 - R. Mahadevan, J. For the Appellant : Ms. C Rekha Kumari For the Respondent : Mr. S Kanmani Annamalai, AGP (T) ORDER Since the issue involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting materials through Chennai Port and take the entire consignment to the registered premises at Naidupetta, situated in SEZ area. 3.3 That apart, according to the petitioner, they purchased goods on high seas under Section 5(2) of the CST Act, from M/s Prime Power Corporation Limited, New Delhi and filed Bill of Entry in its own name and cleared the consignment. The raw materials which are purchased on high seas and cleared through Chennai harbour are used in the manufacture of transformer tank, power and energy sector equipments and exported. The Andhra Pradesh unit, being SEZ units, the major portion of the finished products are exported to foreign countries. Hence, whatever materials are purchased or imported by the manufacturing un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the detention of goods on the sole ground that it was not accompanied by transit pass is unjustified. 3.6. Further, according to the petitioner, the respondent had issued two Goods Detention Notices in G.D.Nos.6635 and 6636 dated 21.11.2015 for 2 different Form KK which accompanied the consignment and a single compounding notice dated 24.11.2015 has been issued, quantifying the tax amount of ₹ 5,68,832/- and C fees of ₹ 11,37,664/- for both the GD notices. Hence, the petitioner is before this Court challenging the said notices. 4.1 The learned counsel for the petitioner submitted that the goods detention notices dated 21.11.2015 and the connected notice dated 24.11.2015 are liable to be quashed as being contrary to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax to be paid for the purpose of release of goods and on such payment, the goods detained may be directed to be released. 7. In view of the submissions made by the learned counsel for the petitioner that the petitioner is willing to pay one time tax and in order to give a quietus to the issue, for the purpose of release of goods, without prejudice to their right to agitate the issue with respect to tax as well as compounding fee before the assessing authority or the revisional authority in the manner known to law, on payment of one time tax viz., ₹ 5,70,000/-by the petitioner, the respondents, shall release the consignments in question forthwith. With the above directions, the writ petitions are disposed of. No costs. Connected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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