2017 (3) TMI 152

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....Petitioner : Mr.Shameer Sha For the Respondents : Mr.K.Venkatesh ORDER 1.Issue Notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondents. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal. 2.The petitioner is aggrieved by the detention of the subject goods and accordingly, challenge ....

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....ndia Limited and also the tax invoice dated 19.01.2017, raised by the petitioner on Mr.PR.Rajenthiran. 5.A perusal of the detention notice shows that the subject goods which are detained for the following reasons: "An Aircompressor transported from Pondicherry to Tiruchengode. The consignees TIN. No. Not mentioned in the invoice. Further the consignor Tvl. ATLAS COPCO (India) Pondicherry has....

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....a Bank Guarantee for an amount equivalent to the tax imposed. 8.Mr.Venkatesh, who appears for the respondents says that, if, security is given in the form of Bank Guarantee, the detained goods i.e., Air Compressor would be released to the petitioner. 9.I must indicate herein that the learned counsel for the petitioner has stated that offer to furnish security is made without prejudice to the....