1996 (3) TMI 511

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....ecial Tribunal may be pleased to call for the proceedings of the respondent in G. 791/95-96/SAV/DG dated November 23, 1995 under section 7 of the Tamil Nadu Act 42 of 1992, quash the same and direct the respondent herein to release unconditionally the consignment in transit under form XX-A dated November 16, 1995, or pass such further or other orders as may deem fit and proper. 2.. The petition....

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.... 3.. Subsequent to filing this original petition, the petitioner has also approached the Assistant Commissioner (CT), Enforcement (Central) for release of the detained goods. They pleaded that the consignment transfer is not a sale and no liability under the TNGST Act, 1959 accrues and therefore detention is unwarranted. The Assistant Commissioner has given a peculiar interpretation to section 6-....