TMI Blog2017 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... - the first respondent has erroneously taken the order number as Invoice Number, when such factual aspect is evidently available on the face of the invoice itself. Therefore, the first reason, which is factually wrong, has to go. Alleged discrepancies in the number of units of air conditioners - Held that: - 14 numbers of air conditioners were already delivered by the petitioners on 05.04.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the Goods Detention Notice dated 05.04.2017. The first respondent detained the subject matter goods and issued the impugned detention notice on the reason that the driver of the vehicle produced old dated Invoice No.1606187 dated 28.03.2017 and that the vehicle contained lesser number of units, when the invoice referred to the number of unit as 38. Thus, it is the contention of the 1st responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as though there are some discrepancies in the total number of goods. The learned counsel for the petitioner also submitted that the first respondent has wrongly noted the order number referred to in the invoice as the Invoice number and stated wrongly the same as one of the reason for detention. It is also stated by the learned counsel for the petitioner that the tax involved in these transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoice itself. Therefore, the first reason, which is factually wrong, has to go. While coming to the next reason with regard to the alleged discrepancies in the number of units of air conditioners is concerned, it is seen from the Invoice No.1606187 dated 28.03.2017 that 14 numbers of air conditioners were already delivered by the petitioners on 05.04.2017 itself and the remaining 24 numbers al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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