TMI Blog2016 (2) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... , including questioning the authority of the VATO (Enf) to pass the order of detention and make an assessment. It is directed that, if Petitioner No.1 pays the entire amount of the VAT on the value of the detained goods then the said goods shall be released forthwith to Petitioner No.1 by the VATO (Enf). This is without prejudice to the rights and contentions of either party and subject to the final order that may be passed by the VATO (Enf). - W. P. (C) No. 1447/2016 - - - Dated:- 22-2-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr Rajesh Jain, Mr Virag Tiwari, Mr Rakesh Kumar and Mr K. J. Bhat, Advs For the Respondent : Mr Satyakam, Additional Standing Counsel ORDER CM No. 6325/2016 1. Allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi-110061. Snapdeal had marketing and distribution arrangement with Petitioner No.1. In terms of that agreement, Vulcan authorized Petitioner No.1 to utilize an area cab 1708 to keep its products in the New Delhi Fulfilment Centre . Vulcan also expressed no objection to Petitioner No.1 being granted VAT and CST and FSSAI Licence for the said premises registrations. 8. On the basis of the above arrangement, Petitioner No.1 got its registration certificate amended to show the above area as an additional place of business through DVAT-07 filed online on 11th January, 2016 with effect from 9th January, 2016. 9. The Petitioner No.1 states that Vulcan would allot slots for warehousing and for that purposes used to issue Stock Transfer N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detained the goods. A pre-printed detention order with the remarks 'W/Bill' was issued. The copy given to Petitioner No. 2 bore no signature of the VATO and had AC-75 simply written by hand. On the left column is the signature of the driver and his mobile number. The said goods detention order was in the printed form and contained all the columns with none of the inapplicable ones being struck off. When read as a whole, it would mean that there were some documents being carried by the transporter which according to the VATO were found to be inadequate. The other strange thing that was sought to be explained to the Court was that W/Bill should be read as without bill . While, the original of the said document was retained by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lities and, therefore, the Court has no hesitation in hereby setting it aside. 17. However, this is does not bring an end to the matter because the main grievance of the Petitioner No. 1 is regarding the continued detention of the seized mobile phones imported by it. The Court is of the view that the entire matter has to be examined afresh with an opportunity being given to the Petitioner No. 1 to produce all the documents in its possession and to urge all the points urged in the present petition, including questioning the authority of the VATO (Enf) to pass the order of detention and make an assessment. 18. The Petitioner No. 1 will appear before the VATO (Enf-II) AC-75 on 23rd February, 2016 at 11:00 am. 19. Learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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