2016 (9) TMI 770

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....3 of 2016 and connected petition. Under the said judgment, we had directed the State authorities to release a consignment of betel nuts seized and detained by the State authorities on the petitioner fulfilling certain conditions. The conditions read as under: "10. Under the circumstances, the respondents are directed to release the goods in favour of the petitioner upon fulfillment of following conditions: (i) The petitioner shall deposit tax at the rate 5% on the valuation of goods at Rs. 30 crores and also deposit possible penalty at the rate one and half times such tax. This shall be done latest by 25.07.2016. (ii) The deposit to be made as per these conditions shall be adjusted towards possible tax and penalty liability that may ar....

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....existence, not in business or their sales tax registrations had expired or were canceled. The State authorities rely on reports submitted in sealed cover of August 2016, which are produced on record. On such basis, the State authorities seek a clarification that the original petitioner cannot be stated to have complied with condition no.5 of para 10 of our judgment dated 12.07.2016. 4. Learned counsel Shri Soparkar for the original petitioner submitted that the petitioner does not accept the contents of the said reports and in any case, the petitioner having complied with all the conditions of the said judgment dated 12.07.2016, the State authorities cannot continue to detain the goods in question. He submitted that the State authorities m....