2017 (2) TMI 1155

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....to the circumstances obtaining in the present case, he would argue the matter based on the record filed before this Court. 4. Briefly, the facts, which are required to be noticed, for disposal of the present writ petition are as follows : 4.1. The petitioner, who claims to be in the business of selling "skin doors" moved the goods from Coimbatore to Chennai, for sale to Star Ply, an entity located in Chennai. 4.2. The subject goods were accompanied by sales bill and lorry receipt. However, on 11.12.2016, the subject goods were detained by the respondent. The reason for detaining the subject goods was that they were not accompanied by on-line Form JJ. 4.3. Accordingly, the Goods Detention Notice was generated on the very same day, i.e., ....

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.... the Goods Detention Notice, clearly, Section 67-A of the 2006 Act could not have been applied. 7. I have heard the learned counsel for the parties and perused the record. 8. The sole question, which arises for consideration before this Court, is whether the respondent could have detained the goods for want of on-line form JJ, when goods were being ferried for local sale. For this purpose, reference may be had to the reasons for detention of goods cited in the Goods Detention Notice and the provisions of Section 67-A of the 2006 Act. "Transported the goods from Coimbatore to Chennai with defective records (i.e.) the consignee purchased plywoods, but not accompanied with online Form JJ in their documents (G.O.No.15, Dt.29.1.2016) To ve....