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OCEAN CARGO Versus STATE OF GUJARAT AND 1

2016 (9) TMI 770 - GUJARAT HIGH COURT

Release of consignment of betel nut - seizure - detention - error in details of the purchasers to whom the goods would be sold outside the State - the goods in transit outside the State as claimed by the petitioner and at the same time, the State revenue not to suffer if ultimately it is found that the petitioner's assertions were not correct - whether once the goods travel outside the State, the State VAT authorities would have any further locus to ascertain the further movement of the goods? - .....

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applicant. - MISC. CIVIL APPLICATION (FOR CLARIFICATION) NO. 2347 of 2016 In SPECIAL CIVIL APPLICATION NO. 9536 of 2016 With MISC. CIVIL APPLICATION NO. 2350 of 2016 In SPECIAL CIVIL APPLICATION NO. 9536 of 2016 - Dated:- 22-8-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE APPLICANT : MR.SAURABH SOPARKAR, LD. SR. ADVOCATE WITH MR.UCHIT N SHETH, ADVOCATE FOR THE OPPONENT : MS.MANISHA SHAH, LD. GOVERNMENT PLEADER COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appl .....

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The petitioner shall deposit tax at the rate 5% on the valuation of goods at ₹ 30 crores and also deposit possible penalty at the rate one and half times such tax. This shall be done latest by 25.07.2016. (ii) The deposit to be made as per these conditions shall be adjusted towards possible tax and penalty liability that may arise pursuant to the assessment. (iii) The petitioner shall also file an undertaking latest by such date that if any further tax or penalty is leviable, upon finality .....

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e completed, the detained goods shall be released in favour of the petitioner. (vii) The petitioners shall also produce the proof of such transportation to the department latest by 08.08.2016. 2. There was a minor modification in the said order under our further order dated 04.08.2016 passed in Misc. Civil Applications No.2180 of 2016 and 2181 of 2016. However, it is not necessary to advert to said aspect. 3. The original petitioner has filed Misc. Civil Application No.2347 of 2016 complaining t .....

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are produced on record. On such basis, the State authorities seek a clarification that the original petitioner cannot be stated to have complied with condition no.5 of para 10 of our judgment dated 12.07.2016. 4. Learned counsel Shri Soparkar for the original petitioner submitted that the petitioner does not accept the contents of the said reports and in any case, the petitioner having complied with all the conditions of the said judgment dated 12.07.2016, the State authorities cannot continue .....

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rtion of our judgment dated 12.07.2016, it can be seen that our main anxiety was to ensure that the goods in question transit outside the State as claimed by the petitioner and at the same time, the State revenue may not suffer if ultimately it is found that the petitioner's assertions were not correct. With this primary aim in mind, we had given suitable directions. We wonder whether once the goods travel outside the State, the State VAT authorities would have any further locus to ascertain .....

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