TMI Blog2021 (7) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... of such goods at the border check post under unprotected conditions would damage the goods as the product is perishable - HELD THAT:- The consignee has paid the full tax of ₹ 1,78,283/- on the value of the goods. Considering the submissions made by the counsel for the petitioner it is held that further continued detention of the vehicle and the goods would serve no purpose. Let the vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. S G CHATTOPADHYAY For Petitioner(s) : Mr. B N Majumder, Sr. Advocate, Mr. Rajib Saha, Advocate. For Respondent(s) : Mr. P K Dhar, Sr. Advocate, Mr. A Dey, Addl. Govt. Advocate. ORDER (Akil Kureshi, CJ). Petitioner is a transporter. The goods being transported by the petitioner along with the vehicle have been detained by the State GST authorities at Churaibari borde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignee has paid the full tax of ₹ 1,78,283/- on the value of the goods. He further submitted that the goods are in the nature of Amul Butter. Detention of such goods at the border check post under unprotected conditions would damage the goods as the product is perishable. He, therefore, submitted that the vehicle and the goods may be released on some reasonable conditions. We have als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty with penalty. For such purpose, respondent No.3 shall convey to the petitioner within 2(two) days from today the possible amount of duty with penalty that may ultimately be imposed even if the petitioner s explanations are not accepted. (2) The petitioner shall furnish bond for the remaining amount of probable duty with penalty (3) As soon as the petitioner fulfils these two condition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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