2023 (9) TMI 787

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....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 steel and iron Bar. The petitioner has r....

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....nd "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 petitioner. Hence, the petitioner is bef....

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....sidered 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 petitioner has not committed such mistake th....

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....ear 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. (ii) The impugned penalty order is modified to this extent. Ho....