Court orders release of detained goods for exhibition upon deposit & bond. Failure to declare goods not justified. The Court directed the release of goods detained for inter-State transportation for exhibition upon the petitioner depositing 50% of the demanded amount ...
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Court orders release of detained goods for exhibition upon deposit & bond. Failure to declare goods not justified.
The Court directed the release of goods detained for inter-State transportation for exhibition upon the petitioner depositing 50% of the demanded amount and providing a bond without surety for the balance. The petitioner's failure to declare goods at the exit check post was not justified by the nature of the business in diamonds and gold ornaments. The Court emphasized expeditious adjudication without influence from its remarks, disposing of the writ petition with release directions.
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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