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UNIPOWER TRANSFORMERS PVT. LTD. Versus THE INTELLIGENCE OFFICER (I.B.) AND OTHERS

2016 (8) TMI 573 - KERALA HIGH COURT

Release of goods - KVAT - detention of the goods at the check post under Section 47(2) of the Act - petitioner being consignor continued to be the owner of goods - as per contract the goods were to be delivered to consignee within the stipulated time - bank guarantee for release of goods - Section 47(6) states adjudication proceedings has to proceed after notice to the owner of the goods. Such notice not given to petitioner causing undue hardship - principles of natural justice - ownership certi .....

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authority. If no such order is produced before the Bank within the aforesaid period, it shall be open for the Bank to remit the amount as per the request made in Ext.P9 - appeal disposed off - decided in favor of appellant. - WP (C). No. 23012 of 2016 (B) - Dated:- 19-7-2016 - A.M. SHAFFIQUE, J. For the Petitioner : SRI. S. ANIL KUMAR (TRIVANDRUM) For the Respondent : SMT. K.T.LILLY JUDGMENT The petitioner has approached this Court challenging Ext.P10 order by which the Intelligence Officer had .....

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matter. It is submitted that since the bank guarantee was given by the petitioner to release the goods at the time of detention, though the consignee M/s.Peevees Projects Pvt. Ltd had been made liable for the amount, the Intelligence Officer had directed that the security deposit collected by way of bank guarantee shall be invoked towards the penalty imposed. 3. The main contention urged by the petitioner is that, the petitioner being the consignor, had a contract with the consignee to deliver t .....

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tial hardship to the petitioner and therefore, it is contended that there is violation of principles of natural justice. Hence, the impugned order is liable to be set aside. It is also stated that in the meantime, the Intelligence Officer had called upon the Bank by Ext.P9 to remit the amount covered by bank guarantee. 4. The learned Government Pleader on instructions would submit that the goods were released to the consignee and they have also given documents to indicate that the ownership of t .....

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