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of <h1>Court orders release of detained goods for exhibition upon deposit & bond. Failure to declare goods not justified.</h1> The Court directed the release of goods detained for inter-State transportation for exhibition upon the petitioner depositing 50% of the demanded amount ... Detention of goods - Non declaration of goods at exit check post of neighbouring state - Explanation offered by the petitioner is that it could not be so done since valuable ornaments was being transferred and that involved considerable amount of risk - Held that:- The peculiarity of the business in diamonds and gold ornaments projected by the petitioner does not at all impress this Court, since if transport is to be made of valuable goods, it is for the petitioner, who attempts to such transport, to take all appropriate security measures for the safe transport. It is also to be noticed that the contention of the petitioner is that the goods so detained were transported inter-State out of the State of Kerala and into Tamil Nadu on 12.4.2013 and the returned on 14.4.2013. The purpose for which the transport was made is shown as exhibition, which, evidently, was only for one day. The peculiarity of the business cannot be projected as a reason for not complying wit the provisions of the Act especially when interstate movements of goods are undertaken. However, considering the fact that the petitioner is registered under the KVAT Act and carrying on business within the State of Kerala, there shall be a direction to release the goods, on the petitioner depositing 50% of the amount demanded and providing simple bond without surety for the balance amount - Decided conditionally in favour of the assessee. Issues: Detention of goods transported inter-State for exhibition, non-declaration at exit check post, compliance with provisions of the Act, release of goods on deposit and bond.In this case, the petitioner was aggrieved by the detention of goods transported inter-State for exhibition. The petitioner had not declared the goods at the exit check post of the neighboring State, Tamil Nadu, as per the detention order. The petitioner argued that valuable ornaments were being transferred, posing a considerable risk. The Court, however, did not find the peculiarity of the business in diamonds and gold ornaments as a valid reason for not complying with the provisions of the Act, especially during inter-State movements of goods.The Court noted that the petitioner, being registered under the KVAT Act and carrying on business within Kerala, should have taken appropriate security measures for the safe transport of valuable goods. Despite this, the Court directed the release of the goods upon the petitioner depositing 50% of the demanded amount and providing a simple bond without surety for the balance amount. This release was to be done promptly upon production of a certified copy of the judgment, payment of the required amount, and furnishing of the bond as directed.It was emphasized that the Court had not made any observations on the merits of the case, and the adjudication process should proceed expeditiously and without being influenced by any remarks made in this judgment. The writ petition was disposed of with the above directions for the release of the goods.
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