1996 (3) TMI 487

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....signee is Messrs. Maruthi Timber Mart, 720, Mettupalayam Road, Coimbatore. to the petitioner, who claimed the ownership of the above sal timber logs, the consignment was purchased at Tuticorin and was being transported from Tuticorin to Coimbatore and was accompanied by form XX. However, the consignment was detained on the following grounds: 1.. The address of the consignee is 720, Mettupalayam Road, whereas the consignment was found unloaded at No. 167, Mettupalayam Road. 2.. No convincing reasons were given for unloading the logs at an entirely different place. 3.. The documents and the trip sheet showed that the vehicle was not made available for check at the check-posts en route (viz) Kovilpatti, Ottanchathram and Palladam. ....

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....ents accompanying the goods properly accounting therefor. The reasons given in the instant case for detention of the goods do not indicate that the officer has applied his mind to the above questions. According to the petitioner the taxable event occurred at Tuticorin when sale to the petitioner took place and that sale being a local sale has been properly accounted for. Form XX declaration, is a document coming under section 42(5). The officer who detained the consignment has not said a word in his order of detention, that the form XX is a bogus one or is not genuine. It is also necessary to examine the validity of the reasons given by the officer for the detention of the consignment. The first reason is that as per form XX the....