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2016 (2) TMI 843 - DELHI HIGH COURT

2016 (2) TMI 843 - DELHI HIGH COURT - TMI - Detention of goods - DVAT - 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 the VATO, the copy thereof given to the Petitioner No. 2 was obviously unsigned. - Held that:- the entire matter has to be examined af .....

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judice 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. Allowed, subject to all just exceptions. 2. The application stands disposed of. W. P. (C) 1447/2016 & CM Nos. .....

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ort was made of two consignments, one of 5000 pieces and the other of 9880 pieces. As regards the 5000 pieces, an invoice was raised by M/s Coolpad Overseas Ltd. on 5th January 2016. On 7th January 2016, invoices were raised with regard to the 9880 pieces. 6. On 11th January 2016, a Bill of Entry ( B/E ) was filed with New Custom House, IGI Airport, New Delhi and 5000 mobile phones were cleared after paying customs duty. On 13/14th January 2016, B/E was filed for 9880 mobile phones which were al .....

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uthorized 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 .....

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zen 1 in Bijwasan Warehouse for 11 pm on 4th February 2016 and in respect of 9880 mobile phones for 11 pm on 5th February 2016 have been placed on record. 10. It is stated that after the slots were confirmed, 5020 pieces were loaded in three tempos. Two of the tempos carrying 2980 pieces reached Bijwasan in the wee hours on 5th February 2016. 11. The third tempo was driven by Petitioner No.2 Mr Bhero Mandal. The said tempo was carrying 2040 pieces. It is stated that at around 10:30 pm this third .....

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of goods were 5000 pieces and the remaining goods have been carried by other two tempos but the VATO (Enf.) nevertheless 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 .....

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t an inventory of the goods was drawn up three days later on 8th February, 2016 in the presence of Mr. Rajeev Nagpal of Petitioner No. 1. The question that arises is the manner of the detention of the goods. There are also questions that have been raised by the Petitioner regarding the proper authorization of the VATO (Enf.) who intercepted the tempo carrying the goods. It was sought to be urged that, in terms of Section 68(2) of the DVAT Act, there has to be a specific order of the Commissioner .....

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