2003 (12) TMI 608

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..... JAYASIMHA BABU, J.-Petitioner is an importer and has imported Camay toilet soap. According to him, this consignment is meant for sale in Delhi. Even before the consignment could be cleared from the bonded warehouse after payment of duty, the goods were attached by the officers of the sales tax department on the ground of suspicion which are based solely on the fact that a notice had been sent to....

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.... citizens whose right are to be protected and not to be trampled upon. Law is not a tool meant to cause hardship but is meant to ensure that the rights of the persons who are required to obey the law as also that, which is due to the State are properly protected.   4. We find no legal justification for the action taken by the authorities in this case. The goods shall be released to the pet....