Court grants writ petition, orders release of goods upon tax payment & bank guarantee. Petitioner can contest via revision.

The court allowed Olam Agro India Private Limited's writ petition challenging the Goods Detention Notice, directing the release of goods upon payment of a one-time tax amount and furnishing a bank guarantee. The petitioner was granted liberty to contest the impugned order through revision. The court disposed of the petition with no costs, allowing the goods' release for the petitioner to file a revision.

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Issues:
Challenge to Goods Detention Notice

Analysis:
The writ petition was filed by Olam Agro India Private Limited to challenge the Goods Detention Notice no.1058 dated 10.07.2015 and sought directions to release the goods. The petitioner contended that they are a company with branches in multiple states, engaged in trading activities of cashewnuts. The goods in question were moving from Tuticorin Port to their branch office at Visakhapatnam for processing, not for sale. However, the goods were detained by the respondent at Villupuram on the grounds that the petitioner did not have a place of business at Tuticorin and the goods did not reach their destination in Kerala or Tamil Nadu as expected. The petitioner objected to the detention, explaining the internal movement within their company's branches. They requested the release of goods on payment of a one-time tax amount under protest to contest the matter through revision against the impugned order.

Resolution:
The Additional Government Pleader objected to the petitioner's request, stating that the goods were moving to the wrong destination. However, it was suggested that if the petitioner paid the one-time tax amount and furnished a bank guarantee, they could challenge the impugned order. The court agreed with the petitioner's readiness to pay the tax amount and allowed the release of goods upon payment. The petitioner was directed to pay the one-time tax amount and given the liberty to challenge the impugned order through revision before the appropriate authority. The writ petition was disposed of with no costs, and the original impugned order was to be released for the petitioner to file a revision.

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