TMI Blog2021 (1) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ient is willing to accede to her suggestion and prayed that the respondents be directed to complete the adjudication without any further delay. The petitioner is directed to furnish a bank guarantee, drawn on a nationalised Bank, to secure the sum mentioned in Ext.P7 notice; and if this is done, the respondents shall release the consignment, along with the vehicle to them without any avoidable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amely Ext.P1, issued by the License Board as per the Cardamom (Licensing and Marketing) Rules, 1987 and that on 01.01.2021; and that a consignment comprising 13 bags of cardamom, weighing 658 kgs having an estimated value of ₹ 12.5 lakhs, was conveyed to the petitioner by the said respondent for the purpose of auction sale on the strength of a delivery challan, supported by an E-Way bill gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rliest. 4. In response, Smt.Thushara James learned Government Pleader, appearing for the respondents, submitted that Ext.P7 notice and P8 proceedings have been issued under a bonafide suspicion that the petitioner is attempting to use the same E-Way bill for different consignments, involving multiple transactions, thus leading to a legitimate inference of evasion of tax. She submitted that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment, along with the vehicle to them without any avoidable delay. Needless to say, the respondents shall complete the adjudication based on Exts.P7 and P8 - leading to the proceedings under Form MOV-09, after affording an opportunity of being heard to the petitioner either physically or through video-conferencing as expeditiously as is possible, but not later than two weeks from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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