TaxTMI 
TaxTMI 
2020 (11) TMI 831
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....LANT/ PETITIONER: BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V. MENON SMT. K. KRISHNA RESPONDENTS/ RESPONDENTS: BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. JUDGMENT Vinod Chandran, J. The appeal impugns the judgment of the learned Single Judge, which refused to interfere with Exhibit P4(a) & (b) order of detention and notice issued to the appellant under Section 129(3) of the Cent....
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....y of the e-way bill is at 12.00 night of 05.11.2020 while the detention was just 1½ hours after that, i.e., at 1.30 a.m. on 06.11.2020. It is also submitted that the appellant is entitled to one additional day for every 20 Kms. or part thereof, since the consignment was by road and sea; thus coming under the definition of multimodal shipment. The learned Single Judge held that violence will....
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....goods. From Exhibits P1 and P1(a) it is pointed out that the last updation made in the e-way bill refers to the consignment having been transported from Kottarakkara on 05.11.2020 at 4.20 p.m. The learned Government Pleader specifically submits that the consignment detained was not that shipped from Gujarat, which probably had already reached the dealer's premises at Kottarakkara when the dete....
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....timodal transport, including one leg by sea, having figured in all the three serial numbers indicates the distinction of ODC and other than ODC having been retained even after the insertion. This is an anomaly which, however, this Court cannot consider having intended only for serial No.4. 5. The next contention is with respect to the enabling proviso under Rule 138(10). We perfectly agree with t....