2022 (3) TMI 42

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....issioner / Adjudication, Intelligence - II and direct the second respondent to release the conveyance bearing No. TN28AF5779 and its goods which was detained by him in order, dated 19.01.2022. 2. The petitioner goods which are chemical carried by the conveyance with Registration No. TN28AF5779 from Calcutta to Madurai was intercepted on 18.01.2022 at 1.30 hours by the respondents and they found that, in the E-way bill which is one of the essential document to be carried otherwise by the conveyance, Part-B was not updated. On the ground the vehicle has been detained and a show cause notice had been issued on 20.01.2022, which is under challenge in this writ petition. 3. Mr.D.Vijayakumar, learned counsel appearing for the petitioner wou....

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....that, since it will take some reasonable time to complete the adjudication and pass orders, till such time, the goods in question which is detained now since is a chemical competent, let it be released on any condition to be imposed in this regard by this Court, he contended. 7. I have heard Mr.V.Prasanth Kiran, learned Government Advocate appearing for the respondents who would submit that, once the notice is issued giving 7 days time to give reply to the show cause and the said notice, dated 20.01.2022 had been served on the petitioner, immediately within one week, he should have given a reply and within the 7 days period, any day he could have appeared before the respondents, the non-giving of date specifically for personal hearing ne....

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....ngs since the goods have been detained from 18.01.2022 and the goods is chemical component, the same may be directed to be released, of course with some conditions. 12. Insofar as the merits of the case whether the Part-B updation admittedly was not available on the date of interception, subsequently has been updated is concerned, it is a matter of merit to be decided by the adjudicating authority, for which show cause notice alredy been issued. Insofar as the said show cause notice is concerned, let there be a specific date to be specified by the respondents Revenue and communicate the same immediately to the petitioner, on that date, it is open to the petitioner to appear before the respondents and to give show cause with his documents....