2015 (6) TMI 47

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the respondent No.4 may be directed to release the goods detained under memo - Decided conditionally in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 6732 of 2015 - - - Dated:- 27-4-2015 - MR. M.R. SHAH AND MR. S.H.VORA, JJ. FOR THE PETITIONER : MR BHARGAV KARIA ASSO, ADVOCATE FOR THE RESPONDENT : MR CHINTAN DAVE AGP ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mount due and payable would be ₹ 7,20,435/-. The calculation is mentioned in paragraph No.5 of the reply which reads as under:- Value of Goods Rs.24,15,000/- Add: CST@5% ₹ 1,20,750/- Total Value of Goods Rs.25,35,750/- Add: Freight Rs.40,0 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itioner has already preferred the appeal before the first Appellate Authority. It is submitted that, therefore, any amount, which the petitioner shall deposit/pay with the Department, may be subject to final assessment order/provisional assessment order and subject to the outcome of the appeal against cancellation of the provisional registration which is pending before the first Appellate Authorit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rly, Shri Karia, learned advocate appearing on behalf of the petitioner, as recorded hereinabove, it is directed that on deposit of the aforesaid amount of ₹ 7,20,435/- with the appropriate authority/bank and on production of the Challans with respect to payment of the aforesaid amount before the appropriate authority, the respondent No.4 is hereby directed to release the goods in question d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X