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<h1>High Court Criticizes Overreach in Goods Seizure; Orders Release with Conditions</h1> The High Court criticized enforcement officers for exceeding their authority in attaching Camay toilet soap intended for sale in Delhi. The court ordered ... - Issues:1. Import of Camay toilet soap for sale in Delhi, but goods attached by sales tax department on suspicion.2. Petitioner's application for registration in Delhi and offer to cooperate with enforcement authorities.3. Legality of the actions taken by enforcement officers.4. Court's decision to release goods to petitioner with conditions for removal from Tamil Nadu and bank guarantee.Analysis:1. The petitioner, an importer, imported Camay toilet soap intended for sale in Delhi. However, the goods were attached by sales tax department officers in Tamil Nadu based on suspicion arising from an unserved notice. The petitioner sought clearance of the consignment, emphasizing that none of the goods were meant for sale in Tamil Nadu.2. The petitioner presented documents supporting an application for registration in Delhi and expressed willingness to cooperate with enforcement authorities to ensure the consignment's removal from Tamil Nadu. It was clarified that this was the petitioner's first import, and steps would be taken to prevent any sales within Tamil Nadu.3. The High Court criticized the actions of the enforcement officers, stating that their conduct exceeded their authority. Emphasizing the need to protect citizens' rights, the court highlighted that the law should not be used to cause hardship but to safeguard individuals' rights and the state's interests.4. The Court found no legal justification for the attachment of goods and ordered their release to the petitioner. However, certain conditions were imposed, including the removal of goods from Tamil Nadu under enforcement wing supervision. The petitioner was required to provide a bank guarantee, undertake not to sell any goods in Tamil Nadu, and bear expenses for the goods' movement beyond the state border. Upon compliance with these conditions, the goods could be moved immediately.In conclusion, the writ petition was allowed, and the connected miscellaneous petition was closed, with the court ruling in favor of the petitioner and outlining specific conditions for the release and movement of the imported goods.
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