2022 (4) TMI 821

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.... the respondent to release the detained vehicle bearing Registration Nos.TN 52 R 7372 & TN 52 Q 6460 of the petitioner immediately, pending disposal of this writ petition. 2. The petitioner purchased goods called cement from Andhra Pradesh, whereas, the petitioner is having the Branch office at Coimbatore which is the destination where the purchased goods has to reach. When the goods were transported, the vehicle was intercepted by the respondent Revenue Squad and they found that, there is a violation in the invoice that the full address of the buyer has not been mentioned. 3. For the said violation and also some alleged violation that there is no activities in Coimbatore Branch, where the address had been given by the petitioner buye....

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....ntly on 11.03.2022, they passed an order stating that pursuant to 07.03.2022 proceedings which they treated as a notice, they passed the final order dated 11.03.2022. 9. He would also submit that, normally for these kind of omission assuming if it is a violation, a meagre penalty of Rs. 5,000/- would be imposed, however, presently the Revenue sought for a fine of Rs. 96,000/- in respect of the first writ petition and Rs. 1,17,000/- in respect of the second writ petition. Therefore, such an exorbitant fine imposed through the impugned orders cannot be sustained and hence, he seeks indulgence of this Court. 10. However, Mr.C.Harsha Raj, learned Additional Government Pleader appearing for the respondent Revenue would contend that, it is ....

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....e petitioner counsel that, the two truck load of cements which were bought by the petitioner now been detained, by virtue of that, the petitioner's interest is greatly prejudiced. Therefore, whatever the usual penalty imposed against such alleged violation can be imposed as a condition precedent to release the goods, however, without prejudice to the right of the petitioner to urge before the Appellate Authority against such an order now passed dated 11.03.2022. 16. The said submission made by the learned counsel for the petitioner is appealing to this Court. 17. Even though the petitioner's counsel says or indicates that, only a sum of Rs. 5,000/- will be normally imposed, that kind of arrangement is not agreeable for the lea....