TMI Blog2017 (2) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... ned - HELD THAT:- Having regard to the facts and circumstances of the case, coupled with the fact, that the petitioner offers to pay one time tax, the subjects goods are directed to be released. Consequently, upon payment of one time tax, by the petitioner, equivalent to the sum of Rs.2,98,013/-, the respondent will, forthwith, release the subject goods to the petitioner. Petition disposed off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, challenge is laid to the goods detention notice dated 07.02.2017 (which is wrongly dated as 07.02.2016). 4. The petitioner claims that it had received an order from Bharat Heavy Electricals Limited, Trichy for supply of boiler components and that, as per the instructions, the said goods had to be delivered to NTPC Limited, North Karanpura STPP, Tandwa, Chatra, Jharkhand. 4.1. The details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment to Jharkhand. 6.1. It is, therefore, in sucm, the contention of the petitioner that the transaction was genuine and, thus, the subject goods ought not to have been detained. 7. Notwithstanding the aforesaid circumstances obtaining in the matter, learned counsel for the petitioner, says that in order to expedite the release of the subject goods, the petitioner would be willing to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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