2011 (3) TMI 1512

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....g for the petitioner, and the learned counsel appearing for the respondents. The main contention of the learned counsel appearing on behalf of the petitioner is that the goods in question, which had been imported from Hongkong, had been cleared by OPMS Clearing and Forwarding Agency Private Limited, from the customs. When the imported consignment was being transported through a local transporter,....

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....g on behalf of the petitioner had relied on the following decisions in support of his contentions: (1) Amber Impex v. Tamil Nadu Taxation Special Tribunal [2006] 144 STC 45 (Mad) and (2) Mahalakshmi Enterprises v. Registrar, Tamil Nadu Taxation Special Tribunal, Chennai [2006] 144 STC 47 (Mad). The learned counsel appearing on behalf of the respondents had submitted that the petitioner is liabl....

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....tion, which were being transported to Delhi, had been intercepted and the impugned notice had been issued by the second respondent. Hence, he had prayed that the goods in question may be released, subject to the adjudication proceedings to be conducted by the respondents, as per law, on the petitioner furnishing a bank guarantee, for a sum of Rs. 1,18,332, to the satisfaction of the second respond....