2013 (3) TMI 297

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..... s irregularity justifying detention - Held that:- Unable to see any irregularity justifying detention. Therefore left open to the respondents to complete the adjudication in terms of the provisions of the Act and direct that the consignment detained as per Ext.P4 notice of detention under Section 47(2) of the KVAT Act be released,subject to the petitioner executing a bond without sureties. - WP( .....

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..... nces, petitioner says that the goods, having already suffered CST at 14.5%, there was no irregularity justifying detention. It is also stated that due to detention and lapse of time, the ship for which the goods were sent, has sail out from Cochin and that all that the petitioner wants is to take the goods back to Chennai. 3. Prima facie I am unable to see any irregularity justifying detention. .....

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