2013 (4) TMI 585

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..... gularity in the detention of the consignment. I do not think that pending adjudication, the goods should be kept under detention. In such circumstances, I direct that the adjudication in pursuance of Ext.P3 will be completed - Pending such adjudication, the consignment detained will be released on the petitioner, a registered dealer under the KVAT Act, furnishing a bond for the amount demanded, wi .....

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..... cured the goods from their Madras Branch which issued Exts.P2 and P2(a) invoices. It is also stated that although at the time of detention, the consignment was not accompanied by a certificate of ownership and declaration, Exts.P4 and P5 certificate of ownership and declaration were produced before the Check Post Authorities after the detention. It is submitted that from those documents, it is evi .....

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