TMI Blog2016 (9) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... ustom free station/Container Freight Station, located at Puducherry. There can be no doubt to this issue, since this stand is taken by the Government of India. Similarly, in the Official Website of Trichy Customs, M/s.Sattva Hi-Tech and Conware Pvt. Ltd., situated at Pulichappallam, is shown to be within the Union Territory of Pondicherry. If that be the case, then the only thing, that has to be seen is as to where the goods were transferred. Admittedly, the goods have been taken to the petitioner's warehouse at Thondamanathm, which 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 Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucherry (Thondamanatham) and the goods, which were imported from Belgium, moved without Form KK Bill Invoice Chennai delivery made Puducherry, no documents produced, and moved without documents. In this regard, the allegation was that goods moved from Pulichappallam to Puducherry, and it was treated as an interstate transaction, 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 bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the answers given by the Hon'ble Ministry of Commerce and Industry, Government of India, to certain questions asked in the Lok Sabha on 24.07.2015. One of the questions appears to be with regard to Inland Container Depots (ICDs)/Container Freight Stations (CFSs) and from the answer, it is seen that, in Puducherry, there are two Container Freight Stations, one of which is M/s.Sattva Hi-Tech and Conware Pvt. Ltd., and this is were the goods were bonded by the petitioner. 9. Thus, the said M/s.Sattva Hi-Tech and Conware Pvt. Ltd., is a custom free station/Container Freight Station, located at Puducherry. There can be no doubt to this issue, since this stand is taken by the Government of India. Similarly, in the Official Website ..... X X X X Extracts X X X X X X X X Extracts X X X X
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