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2016 (5) TMI 121

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..... hat:- as the petitioner has got right of revision before the appropriate authority without prejudice to their contention in the said revision, the petitioner is directed to pay the one time tax of ₹ 1,15,010/- to the respondent and get the goods consignment released. On payment of the one time tax, the respondent is directed to release the goods consignment detained under the Goods Detention .....

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..... o.2752/15-16 dated 25.01.2016 without insisting on payment of any tax or compounding fee. 2. It is the case of the petitioner that the respondent is wrong in detaining the goods for the technical reason that the petitioner has not generated and submitted the E-Transit pass. Further, the petitioner contended that the goods consignment have been accompanied with proper documents like Excise Invoi .....

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..... eader (Tax) taking notice for the respondent submitted that the petitioner may be directed to pay the one time tax amount of ₹ 1,15,010/- to the respondent without prejudice to their contention to be raised in the revision to be filed before the appropriate authority and in the event of the payment of the one time tax of ₹ 1,15,010/-, the respondent may be directed to return the consig .....

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