Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 573 - KERALA HIGH COURT

2016 (8) TMI 573 - KERALA HIGH COURT - TMI - 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 - pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to get appropriate orders from the appellate 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.P1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er did not get an opportunity to contest the 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, h .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

telligence Officer, which resulted in substantial 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version