TMI Blog2019 (7) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... erits at this stage. To confirm to the scheme under the Act, the writ petition is disposed of by directing that the petitioner submits bank guarantee for the tax and penalty as shown in Ext.P8 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.P7 and subjected to enquiry in Ext.P8 within twelve ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emonstrate within the time given by the authorities that Part B/E-Way Bill was also generated and produced for inspection. Therefore, the proceedings now initiated through Exts.P7 and P8 are not warranted and illegal. 2. The learned Government Pleader objects to the maintainability of the writ petition. Firstly, she contends that from the very admission made by the petitioner there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri.Joseph Jerard Samson Rodrigues submits that the petitioner since is confident that the transit of goods was strictly in accordance with the requirements of the law, the detention of goods is not warranted, the petitioner 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 keepi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detained under Ext.P7 and subjected to enquiry in Ext.P8 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 envisaged under the Act to petitioner and pass and communicate this order within four weeks from today. The respondent, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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