TMI Blog2022 (7) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... The explanation set out in defence of the impugned order is that though the invoice undoubtedly contain the name of a registered dealer as recipient, the place of business set out does not tally with the place of business, as per the records of the Department - The Court, prima facie, appreciates the apprehension of the respondent in this regard as such a practice might well would lead to a situ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notices dated 14.06.2022 and 08.06.2022 issued by the respondent authorities detaining vehicles bearing no.TN 37 DD 0147 carrying two excavators bearing Sl. No.22SE1410130001 and 22SE141127791. 2. The submissions of the learned counsel for the petitioner are that orders had been placed upon it for supply of hydraulic excavators for the purpose of sale within the State. The excavators are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Additional Government Pleader was asked to obtain instructions and has confirmed on written instructions in R.C.3078A/2022 dated 27.06.2022, that excavator bearing serial no. 22SE141127791 is meant for demonstration purposes only and that documents to evidence the same are also available along with the consignment. 6. Hence, there is no justification for the detention memo and show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner would submit that there is no requirement under the Act or connected Rules for the consignment to be received only at an authorised place of business. In fact, there are several instances where the consignee is a registered dealer at a registered place of business, but the place of delivery is stated to be an alternate address. 10. Seeing as the matter is pending only at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
