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M/s. Doosan Infracore India Pvt. Ltd., rep. by its Authorized Signatory Mr. N. Krhishna Kumar, Versus The Commercial Tax Officer, O/o. Deputy Commissioner (CT) Enforcement, The Assistant Commissioner (CT) Alandur Assessment Circle, Chennai

2016 (9) TMI 872 - MADRAS HIGH COURT

Release of detained consignments - movements of the goods from Pulichappallam to Puducherry - inter-state transaction or not - production of documents for movement of the goods from one State to another - Held that: - On verification of records, available with the driver of the Vehicle, it was found that the Sattva Hi Tech & Conware Private Limited, Panchavadi Complex Pullichapalayam, Gate pass was present. - M/s.Sattva Hi-Tech and Conware Pvt. Ltd., is a custom free station/Container Freigh .....

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ich is within the limit of Villianur Taluk in Union Territory of Puducherry. - Reason for detention not tenable - consignment to be released - writ petition allowed - decided in favor of petitioner. - Writ Petition No.31061 of 2016 and W.M.P.No.26931 and 26932 of 2016 - Dated:- 12-9-2016 - Mr.Justice T.S.Sivagnanam For Petitioner : Mr. V.Sundareswaran For the Respondent : Mr.K.Venkatesh Government Advocate O R D E R Heard Mr.V.Sundareswaran, learned counsel appearing for the petitioner, and .....

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r proper documents are accompanying the movements of the goods from Pulichappallam to Puducherry. On verification of records, available with the driver of the Vehicle, it was found that the following documents were accompanying the goods:- i) Sattva Hi Tech & Conware Private Limited, Panchavadi Complex Pullichapalayam, Gate pass out 16/EBDDP 00538, dated 24.08.2016. ii) Bill of Entry For EXBOND 6463393, DATED 23.08.2016 Xerox Copy. and iii) Commercial Invoice No.10193679, dated 27.04.2016 Xe .....

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on, and the goods also being imported goods, the same were detained, as it was not accompanied with proper documents. Within two days, the impugned compounding notice has been issued, computing the tax and compounding fee, and the petitioner was directed to pay the amount, so demanded. 4. The petitioner's stand is that, there is no dispute to the fact that the goods were imported goods, and they were kept in a bonded warehouse at Puducherry, and the goods were debonded and taken to the petit .....

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ent Pleader appearing for Puducherry, to present in Court, in order to ascertain from them as to where, Pulichappallam is situated. Accordingly, both of them were present in Court. The learned Government Pleader, Puducherry, affirmatively stated that they have no jurisdiction to take action, since the goods were moved within the Union Territory of Pondicherry. The first respondent informed this Court that Pulichappallam lies in the boundary of Pondicherry. Therefore, it has to be ascertained as .....

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