TMI Blog2019 (6) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods by enclosing a copy of this order within two days from today. The respondent shall release the goods detained under Ext.P1 and subjected to detention in Ext.P2, 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 respondent shall complete the enquiry, afford fair and reasonable opportunity as envisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the Act. The petitioner contends that the subject matter of Exts.P1 and P2 is fully compliant with all the requirements of the Act but the petitioner was not in a position to demonstrate at the time of inspection or within the time given by the authorities about the correctness of contents of documents with reference to goods transported. Therefore, the proceedings now initiated through Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner can furnish the bank guarantee for the tax and penalty amount demanded through Ext.P2 and the authority does not have difficulty in releasing the detained goods forthwith. 3. By way of reply, Sri.Rajesh Nambiar submits that the petitioner since is confident that the transit of goods was strictly in accordance with the requirements of law, the detention of goods is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner submits to respondents bank guarantee for the tax and penalty amount payable as per Ext.P2 and applies for release of goods by enclosing a copy of this order within two days from today. The respondent shall release the goods detained under Ext.P1 and subjected to detention in Ext.P2, within twelve hours from the date and time of receipt of bank guarantee. The bank guarantee shall be kept vali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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