9911796707
TMI Blog2007 (10) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... the court was delivered by K. RAVIRAJA PANDIAN J. The prayer in W.P. No. 33078 of 2003 is for the issuance of a writ of certiorarified mandamus to call for the records in O.P. No. 742 of 2003 dated August 6, 2003 on the file of the first respondent and quash the same as illegal and to direct the second respondent to release the goods to the petitioner detained in GD No. 1/2003-04 dated April 10, 2003 (detention order). The prayer in W.P. No. 33079 of 2003 is for the issuance of a writ of certiorarified mandamus to call for the records in O.P. No. 725 of 2003 dated August 6, 2003 on the file of the first respondent and quash the same as illegal and to direct the second respondent to release the goods to the petitioner detained in GD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bonded the goods after assessment in a warehouse under the provisions of the Customs Act, 1962. In respect of W.P. No. 33078 of 2003, on April 10, 2003, the second respondent passed an order of detention of the said plastic granules under the provisions of the Tamil Nadu General Sales Tax Act, 1959, under the premise that Saraf Fincom (P) Ltd., was the consignor and the petitioner was the consignee. Consequent to the said detention order, the petitioner filed various documents to prove its ownership. However, the respondent issued a notice under section 46(1)(a) read with section 41A of the Tamil Nadu General Sales Tax Act, 1959, giving an opportunity to Saraf Fincom (P) Ltd., to compound the offence in a sum of Rs. 4,91,874 being two t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Learned counsel appearing for the petitioner submitted that the detention orders have been passed purely on surmises, because the fact remains that the goods have been purchased by the petitioner on high seas sale and cleared for warehousing and the goods were warehoused. The goods were not cleared for home consumption; that the goods are under the control of the customs authority, i.e., prior to clearance by the petitioner, there cannot be any taxability under the Tamil Nadu General Sales Tax Act, 1959, and such goods are yet to be imported and merged with the other goods in the local area. This court, in the decision of the Division Bench of this court in Tarajyot Polymers Limited v. Deputy Commercial Tax Officer reported in [200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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