9911796707
TMI Blog1989 (9) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the Pondicherry Distilleries, Pondicherry, as per exhibit P7. These goods were being transported from Pondicherry, to Mahe in a vehicle. The vehicle carrying the goods has to pass through Karnataka State and State of Kerala. When the vehicle reached the check-post at Kootupuzha, the Inspector at the check-post detained the goods and issued the notice contemplated under section 29A(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and as such they have become the absolute owners, again is not in dispute. If that be so, the observation in the notice that the declaration has not been signed by the consignor is erroneous, the counsel for the petitioners submits. 5.. The word "consignor" is not defined. The rules of interpretation therefore requires to be adhered to, to find out the meaning. What then is the relevant rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " therefore means the one who consigns the goods from one place to the other. The consignor in the context therefore can only mean the one who consigns the goods. May be that the consignor has purchased the goods from a manufacturer or a person who is dealing in the said goods. That does not mean that the manufacturer or the person who deals in the goods will be the consignor, unless it be, that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned therefore is directed to complete the investigation already initiated as expeditiously as possible, in any event, within two months from the date of receipt of a copy of this judgment. If the petitioners are aggrieved by the order that the authority will ultimately pass after investigation, they have the right to challenge the same by filing appeal before the appellate authority under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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