Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (6) TMI 116

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty as shown in Ext. P3 and applies for release of goods by enclosing a copy of this order within two days from today. The second respondent shall release the goods detained under Ext. P3 and subjected to enquiry in Ext. P3 within twelve hours from the date and time of receipt of bank guarantee. The bank guarantee shall be kept valid for six weeks from today. The second respondent shall complete th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The petitioner was transporting goods as per invoice dated 13. 5. 2019 (Ext. P2) and on 14. 5. 2019 the vehicle in which the goods were transported was intercepted by the second respondent and found a few omissions as recorded in Ext. P3 notice. The petitioner has given Ext. P4 reply to the second respondent. The second respondent by endorsing as follows The contentio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e petitioner, it can be easily contended that the interception of vehicle is certainly beyond the place of detention covered by the invoice and that E-Bill was generated after the vehicle was intercepted and the defect found by the second respondent. The omission is that admittedly at the time of inspection or detention of goods the transporter could not produce all the documents required for esta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner has no difficulty in furnishing the bank guarantee, but he states that the authority will not pass final orders in this behalf, resulting in the petitioner continuously keeping the bank guarantee alive. He further submits that the bank guarantee is also provided at substantial commission by the banker and for no reason the petitioner loses in the bargain. 5. I have considered t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent shall complete the enquiry, afford fair and reasonable opportunity as envisaged under the Act to petitioner and pass and communicate this order within four weeks from today. The second respondent, if fails to pass the order as directed by this Court the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks. The handwritten endorsement made on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates