2011 (11) TMI 615

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....ashing the orders dated October 29, 2011 and November 4, 2011; (b) Issue a writ, order or direction in the nature of mandamus or any other writ, order or direction of like nature directing the respondents to release the goods of the petitioner and the goods vehicle carrying the said goods." The aforesaid order permitting amendment of writ petition was passed as it was pointed out by the counsel for the respondents that by an order dated November 4, 2011 tax and penalty of Rs. 1,94,412 each has been imposed. The petitioner had imported mobile phones and components and the consignment was cleared on payment of customs duty of Rs. 76,207 and Rs. 61,289, respectively on October 29, 2011. After the customs clearance, the goods were load....

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.... respondent-authorities passed an assessment/penalty order imposing total penalty of Rs. 3,88,824 consisting of VATat five per cent and penalty equal to the amount of VAT,i.e., Rs. 1,94,412 each. The said order is on a printed standardised format in which blanks had been filled up in hand writing. The said order is addressed to Inder Pal, i.e., the driver of the truck. It ignores the letter dated October 31, 2011 relied upon, submitted and filed by the petitioner. This letter dated October 31, 2011, is not disputed by the respondent and is on their record. It is the contention of the petitioner that this order has been passed without even giving notice to him. This is correct as the order does not record the presence of the petitioner and o....

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....een indicated and mentioned in the statement and in the maal-roko-aadesh. In the assessment/penalty order again it is not stated that goods were being transported without bills/proper documents, i.e., GR. The learned counsel for the respondent has submitted that along with the counter-affidavit they have filed copy of statement of Manoj Chauhan, and Rajinder Singh manager and owner of the transport company which are dated November 17, 2011 and November 18, 2011. Both of them have stated that the GR or goods receipt produced by the petitioner has not been issued by them and the stamp and signatures on the GR do not belong to any person working for the said company. They have stated that they have manual GR register and do not have comp....