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2017 (2) TMI 1330

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....nd of litigation initiated by the petitioner. In the first round, the petitioner had filed a writ petition which was numbered as W.P.No.2589 of 2017. The said writ petition was disposed of by me vide order dated 02-02-2017. 2.1 By virtue of the said order, I directed the respondent to rule on the representation dated 25-01-2017 preferred by the petitioner. While passing the operative direction, I had made the following observations in Paragraph No.8 of the said order: "8.Having heard the learned counsel for the parties, and perused the records, it appears that an exercise was carried out by the first respondent, which established that the IMEI numbers of all mobile phones, which are 4350 in number, tallied with the list supplied by the Ex....

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....of of the claim was available. Subsequently, this position has beenclarified by the consignors by production of documents showinginward movement of goods to their own facility in Haryana from theowner of the goods, Tvl .Yu Televentures Pvt Ltd and for the furthermovement from their Haryana facility to Chennai facility.  Thematching of the IMEI numbers of the consignments has also beenestablished through physical verification.  Hence, their claim that thereis no sale involved in the instant transactions is found to beadmissible." (emphasis is mine) 4.2 Furthermore, a perusal of the observations made in Paragraph No.19 of the impugned order shows that the respondent seems to be of the view that the movement of goods could take pla....