2016 (11) TMI 1188

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....counsel appearing for the petitioner and Mr.Kanmani Annamalai, learned Additional Government Pleader appearing on behalf of the respondent and with the consent on either side, the writ petition is taken up for final disposal. 2. The proceedings impugned in this writ petition is the Goods Detention Notice issued by the respondent dated 04.11.2016. The petitioner is the Transporter of the goods and....

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....nd the vehicle along with the goods have been detained. 3. The undisputed facts are goods were imported by a company by name M/s.Piyush Ply Boards Private Limited at West Bengal and admittedly, the said company is a registered dealer in the State of West Bengal. The goods have landed in the Chennai Port and the Bill of Entry was filed by the said dealer, viz., M/s.Piyush Ply Boards Private Limite....

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....e State to levy tax. 4. This issue can be agitated by the petitioner after the compounding notice is issued, by filing a revision before the concerned Joint Commissioner.  The learned Additional Government Pleader, on instructions, would submit that the compounding notice has been sent to the petitioner by Registered Post. However, while protecting the interest of revenue, the interest of th....

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....e of Tamil Nadu, thereby showing that the respondent is aware of the fact that the goods have moved from the State of Tamil Nadu to the State of Karnataka, this Court is of the view that an appropriate condition can be imposed to enable the petitioner to get release of the goods, leaving it open to the petitioner to raise all the issues before the concerned Joint Commissioner. 6. Accordingly, the....