2017 (1) TMI 463

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....d Mr.S.Raveekumar, learned counsel appearing for the petitioner and M/s.Vasudha Thiyagarajan, learned Additional Government Pleader appearing for the respondents. 2. As the pleadings are complete and the parties have requested that the Writ Petition itself taken up for disposal, the same was heard by this court. 3. The Petitioner seeks for a direction upon the respondent to refund the compou....

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....is contended that there is no sale involved, since the goods which were transported from Pondicherry to Chidambaram were promotional materials and this was clearly stated in the invoice dated 11.07.2016, wherein, the value was given as Rs. 1,00,590/- and it is not known as to how the respondent had collected Rs. 49,095/-. 5. In the counter affidavit except paragraph No.8, all other paragraphrs ....

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....nd in terms of the Circular issued by the Commissioner in Circular No.33/2014 dated 17.07.2014, the respondent could have imposed a penalty of Rs. 2,000/- only and could not have detained the goods. The third contention is that the materials which were transported by the petitioner were promotional materials not intended for sale. Though this is a specific stand taken by the petitioner right throu....

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....ine of Rs. 2000/- as directed by the Commissioner in the circular dated 17.07.2014. Infact, the petitioner has accepted the same and that is why the petitioner has restricted their claim to only Rs. 47,095 out of Rs. 49,095/- collected from them. So far as the contention raised by the respondent that the petitioner has voluntarily paid the money is concerned, the petitioner's case is that the ....