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2019 (2) TMI 840

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....DRAN AND MR ASHOK MENON, JJ. For The Appellant : ADVS. SRI. T. V. GEORGE AND SRI. JIMMY GEORGE (THADATHIL) For The Respondents : SRI MOHAMMED RAFIQ SR GP JUDGMENT Vinod Chandran, J. The appeal is filed against the judgment of the learned Single Judge with a delay of 267 days. The impugned judgment indicates that, on grounds of alternate remedy available, the learned Single Judge ref....

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....ain, the appellant did not institute such an appeal; nor did he file an appeal from the judgment of the learned Single Judge within time. Though the delay has been condoned, we are of the opinion that on merits too the appellant does not have a case. 3. Admittedly the appellant is a transporter, who had been transporting goods inter-State. On interception at the check post, a notice was issued ....

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.... produced as to who is the consignee and whether the consignee was a registered dealer within the State of Kerala. The contention of the appellant is that Fateh Mohammed is the consignee. We are unable to accept such a contention especially since Fateh Mohammed, who got release of the goods detained, was authorised as per Exhibit P2 and released the goods on behalf of the transporter. Fateh Mohamm....