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2010 (9) TMI 998

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..... nnum from the date of seizure of the goods till the entire payment is made. - Civil Misc. Writ Petition No. 1317 of 2005 - - - Dated:- 29-9-2010 - YATINDRA SINGH AND RAJES KUMAR, JJ. For the Appellant : Praveen Kumar and Ashok Kumar For the Respondents : S.P. Kesarwani, Additional Chief Standing Counsel, The petitioner claims himself to be purchaser and importer. He was importing 15 bags of Chiraunji said to be purchased from M/s. Babu Ram Deo Traders, Raipur, (M.P.) against bill No. 5, dated February 5, 1999 and against form XXXI No. F/EE/3710231 for ₹ 1,40,625. The goods were being brought by M/s. South Golden Transport Company through truck No. MP-23/DA-5279. The goods were seized at the Check-post Naraini, Distri .....

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..... or the release of the seized goods. However, the goods were not released and ultimately, the petitioner filed applications on June 28, 2003, August 28, 2003 and September 17, 2004, for the release of the goods but the goods were not released. Respondent No. 3 sent a letter on March 3, 2003 to the petitioner to contact with respondent No. 4 for release of the goods. Respondent No. 4 wrote a letter, with a copy to the petitioner to respondent No. 5 to release the goods and he was asked to get his goods from respondent No. 5. According to the petitioner he approached the respondent No. 5 but the goods were not released and hence the present writ petition was filed. During pendency of this writ petition, the Department filed an appeal before .....

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..... d in the bill as ₹ 1,40,625. Now it leads the question of interest to be awarded to the petitioner. The penalty proceedings were decided in favour of the petitioner on March 23, 2001. Considering the entire circumstances of the case, it would be appropriate to award interest at the rate of six per cent from the date of seizure of the goods, namely, from February 10, 1999 till the entire payment is paid to him. The liability to pay the amount is of respondent No. 4 but we are informed that the check-posts have been abolished. The Commissioner of Trade Tax, U. P., Lucknow (respondent No. 2) is the overall incharge of the Trade Tax Department. He should ensure that the payment of aforesaid amount be made to the petitioner at an ear .....

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