TMI Blog2017 (4) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... en entered into between the appellant and BCPL. Furthermore, the respondent came to the conclusion that the appellant had employed fraud and therefore, penalty had to be levied. Consequently, penalty was levied, which was quantified at twice the amount of the tax arrived at by the respondent. Authorities directed to release the goods on furnishing of bank guarantee. - W.A. No.369 of 2017 and C.M.P.No.5665 of 2017 - - - Dated:- 4-4-2017 - THE HON'BLE MR.JUSTICE RAJIV SHAKDHER AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR For the Appellant : Mr.Adithya Reddy For the Respondent :Mr.S.Kanamani Annamalai Addl.G.P. (T) J U D G M E N T Rajiv Shakdher, J.) 1.Issue notice. Mr. S. Kanmani Annamalai, learned Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.Learned counsel for the appellant says that the challenge in the writ petition was to the jurisdiction of the respondent. According to the learned counsel, the transaction in issue was an inter-state sale, and since, the appellant was registered with the relevant authorities, i.e. sales tax authorities in the State of Karnataka, Central Sales Tax, if any, payable, would be payable to the said authority. 5.1.In any event, according to the learned counsel for the appellant, the respondent was a check-post officer and had, therefore, no jurisdiction to determine the tax and seek its payment in respect of the subject transaction, which was both genuine and above board. 5.2.In sum, it is the submission of the learned counsel for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt from the record, the transporter carried with it, along with the subject goods, the following documents: a)Original Bill of Lading. b)Copy of Bill of Entry. c)Original Certificate of origin certifying that the goods originated from the Republic of China. d)Form KK filed by the appellant's clearing and forwarding agent under the TNVAT Act, 2006. e)The invoice raised by the appellant on BCPL. 6.3.The record shows, that, while the subject goods were being transported from the Chennai Port to Dindigul, they were intercepted at Manjambakkam Tollgate, on 18.02.2017. Consequently, the subject goods were seized and the impugned goods detention notice was served on the representative of the appellant. Resultantly, an explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nspection of goods while in transit. - (1) .. (2) .. (3) .. (4) If the tax is paid or the security is furnished, then, the goods so detained shall be released forthwith. .. '' 8.Accordingly, we have put to the learned counsel for the appellant as to whether the appellant would be willing to furnish security for the amount of tax imposed vide the impugned detention notice. 8.1.Mr.Adithya Reddy, who appears for the appellant, says that the appellant will furnish a bank guarantee for the tax imposed, if this Court were to, otherwise, direct release of the detained goods. This, however, the learned counsel for the appellant says, would be done without prejudice to the appellant's right to lay challenge to the impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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