2015 (7) TMI 1263

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....the writ petition is taken up for final disposal. 2.This writ petition has been filed by Olam Agro India Private Limited represented by Pradeep challenging the impugned Goods Detention Notice no.1058 dated 10.07.2015 (Form No.041), to quash the same and for further direction to release the goods. 3.Learned counsel appearing for the petitioner in support of the prayer contended that the petit....

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....accompanied with Form JJ in which it is clearly stated that the goods are not for sale but for processing only. 5.Therefore, the grievance of the petitioner is when the consignor is their branch at Kanyakumari District in Tamil Nadu, the consignee is their own branch at Visakhapatnam, Olam Agro India Private Limited is one and the same under the Act and there is no question of sale involved. Wh....

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....am and therefore, there is no sale transaction between the same company. It was also brought to the notice of the respondent that the goods have been moved with Form JJ along with e-way bill of Olam, Visakhapatnam. However, the respondent has passed the impugned order. 7.Challenging the same, among other grounds it was also requested by the learned counsel appearing for the petitioner that sinc....

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.... petitioner is ready to make the tax amount of Rs. 1,59,224 and produce the same for release of the goods as he is also entitled to challenge the impugned order by filing revision before the appropriate authority, finds no impediment to release the goods. Accordingly, the petitioner is directed to pay the one time tax of Rs. 1,59,224/- and on payment of the said amount before the respondent, the g....