2017 (8) TMI 1192 - HC - VAT and Sales Tax

Court sets aside goods detention notice, confirms compliance with food safety standards, directs release of goods.

R. Valarmathi, Rep. by Raja & Co. Versus Deputy Commercial Tax Officer (Enf), Hosur, K. Selvaraj, Sagoserve Society, The Designated Officer, Krishnagiri District.

The Court allowed the writ petition challenging a goods detention notice due to non-stoppage at a check post, under-valuation of goods, and dealer's ... Detention of goods - quality of the sago transported whether there was any impurity or any unauthorized bleaching done using acidic substances - Held that: - In terms of the test report, it is evident that the sago conforms to the standards for the test carried out under Regulation 2.4.14(2) of the Food Safety and Standards (Food Products Standards and Food Additives), Regulations, 2011 r/w 4(31) 2016/Tamilnadu/Enf/FSSAI, New Delhi, dated 28.03.2017 - the first respondent is directed to release the goods - petition allowed - decided in favor of petitioner. Issues:Challenge to goods detention notice based on vehicle not stopping at check post, under-valuation of goods, and dealer's registration cancellation.Analysis:The petitioner contested a goods detention notice issued by the first respondent citing three reasons: non-stoppage at the check post, under-valuation of goods, and cancellation of the dealer's registration. The petitioner submitted objections, claiming to have purchased the goods from a specific society and provided all necessary documents. The Check Post Officer, after examining the situation, directed the petitioner to bring the goods for further inspection to determine the quality. Samples were taken for testing at the Food Analysis Laboratory in Chennai. The Court involved additional respondents to ascertain the test results. The test report confirmed that the goods met the required standards under relevant regulations.In light of the test report confirming compliance with food safety standards, the Court allowed the writ petition, setting aside the impugned proceedings. The first respondent was directed to release the goods immediately upon the production of a copy of the court order. No costs were awarded, and all related miscellaneous petitions were closed as a consequence of the judgment.