2023 (9) TMI 787

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....he Petitioner : Mr.S.Karunakar For the Respondent : Mr.A.K.Manikkam, Special Government Pleader. ORDER This Writ Petition is filed challenging the impugned order dated 24.07.2023 and direct the respondent to release the vehicle bearing Registration No.TN 15 X 8024 along with consignment detained by the respondent. 2. The contention of the petitioner is that he is a manufacturer of TMT ....

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....rror in the column of both "Billed To" and "Shipped To" by mentioning Tvl.T.M.Steel. In other words the said M/s.Rashmi ought to have mentioned Tvl.T.Balaji in the "Shipped To", but in this column also it has mentioned Tvl.T.M.Steel. Moreover, the said M/s.Rashmi has not mentioned Tvl.T.Balaji GST number. The mistake is committed by the said M/s.Rashmi, but the respondent herein has penalized the ....

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.... Road, Thoothukudi. Therefore, it can be considered as typographical error only. Moreover, it is not the mistake of Tvl.TM Steel, it is the mistake committed by M/s.Rashmi. The respondent has not communicated to the counterpart at Bengal to questioned the said M/s.Rashmi. It is not known how the authorities penalizing the petitioner when the petitioner has not committed the said mistake. When the ....

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....ate of serve of such notice. Since there is clear violation of the provisions of the Act and hence the detention of goods is against the provisions. Therefore, this Court is inclined to pass a following directions: (i) The petitioner is directed to pay Rs. 5,000/- (Rupees Five Thousand only) as penalty to the respondent. On such payment, the respondent shall release the goods. (i....