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TMI Blog2015 (12) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the truck in question together with the goods has crossed the border of Gujarat into Maharashtra and, therefore, the apprehension of the respondent authorities no longer survives. - Petition disposed of. - Special Civil Application No. 13730 of 2015 - - - Dated:- 29-10-2015 - Harsha Devani And A. G. Uraizee, JJ. For the Appellant : Mr Manish K Kaji, Adv For the Respondent : Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnable on 29th October, 2015. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 3. On the question of interim relief, Mr. Manish Kaji, learned advocate for the petitioner states that the petitioner despite being merely the transporter of the subject goods, is ready and willing to pay the duty amount as stated in Annexure R- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions advanced by the learned counsel for the respective parties, at this stage, the court is of the view that the interest of justice would be served if the petitioners truck alongwith goods are released, subject to the petitioner depositing the tax amount at the rate of 15% of the value of the goods in question as assessed by the respondents which comes to ₹ 1,50,000/-. Upon such am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to seek refund of the said amount. 3. Mr. Manish Kaji, learned advocate for the petitioner has placed on record the following documents :- (1) Copy of consignment note stamped by Bhilad Check-Post. (2) Copy of retail invoice bill No.00685. (3) Copy of Form 402 of above invoice. (4) Copy of retail invoice No.00683. (5) Copy of Form 402 of above invoice. 3.1 It was submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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