2016 (9) TMI 120

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....nnoose For the Respondent : Smt. Lilly. K. T JUDGMENT This writ petition is filed challenging Ext.P7 by which an excavator consigned by the petitioner had been detained and the petitioner is called upon to remit an amount of Rs. 6,38,000/-. It is stated in Ext.P7 that on verification of the documents, the mandatory document, viz; Form 15 (delivery note) is not accompanying the transaction....

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.... in terms of Section 46 (3) of the Act and Rule 58 (16) of the Rules. It is pointed that though a copy of the invoice had been produced as Ext.P1, it is not a tax invoice and therefore, it cannot be a substitute for delivery note. Section 46 (3) (a) reads as under: "46. Establishment of check post and documents to be carried with the goods. (1) xxx (2) xxx (3) S....

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.... any document produced regarding certificate of ownership. Reference is made to Rule 58 (16) which insists for a delivery note in Form No.15 for stock transfer. In such circumstances, the authority is justified in detaining the goods, calling upon the petitioner to furnish the security. 6. It is submitted by the learned counsel for the petitioner that Form 15 delivery note had subsequently been....