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TMI Blog2014 (3) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... er forthwith – The authorities concerned to proceed with further steps under the relevant provisions of law - The authorised officer of the assessee shall execute a 'personal bond' so as to cause release of the goods and vehicle - The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent/CTI for further steps – Decided in favour of assessee. - WP (C). No. 3775 of 2014 - - - Dated:- 17-2-2014 - P. R. Ramachandra Menon,JJ. JUDGMENT The petitioner transported 163 cases of Indian Made Foreign Liquor in the course of its business to the Canteen Stores Department, Cochin as per Ext.P1 series invoice. The goods in the vehicle bearing No.MH15-BG/5765 were intercepted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. '25.12.2013') and in turn, no amount was due from the petitioner under any Head. In respect of the merits involved, the learned Counsel for the petitioner submits that the reason for non-surrendering of 'transit pass' has been explained before the concerned authority and that non-surrendering of the 'transit pass' was only due to an inadvertent mistake/omission. On realising the same, the original Transit pass was submitted along with the reply, in response to the notice issued by the concerned authority as referred to in Ext.P4 order itself. It is also pointed out that the petitioner transacts business only with the Kerala State Beverages Corporation and the Defence Department and no instance of sale has been pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer and shall be dealt with in the manner provided in this section as if the transport of goods were an attempt to evade payment of tax due under this Act. From the above, it is quite obvious that the purpose behind Section 47(4) is to meet the specific requirements with regard to the course to be pursued in the case of defaulters. The question is whether the petitioner can be termed as a 'defaulter' as on the date of issuance of Ext.P3. Admittedly, Ext.P4 order was passed on the next date, i.e. '26.12.2013'. No valid order was in existence on '25.12.2013', so as to have sustained the detention with reference to Section 47(4). In the above circumstance, this Court finds that the detention of the vehicle on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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