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TMI Blog2016 (1) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, the respondent is directed to quantify the tax to be paid by the petitioner and intimate the same to the petitioner within a period of one week from today and on such payment being made by the petitioner, the goods detained are directed to be released forthwith. As far as the compounding fee is concerned, it is open to the petitioner to adjudicate the same in the manner known to law. - Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat. The tiles had been consigned by the said suppliers along with necessary documents on 29.08.2015 and 30.08.2015. When the tiles were moved from the harbour to the petitioner's location at Puducherry by Goods Vehicle bearing No.TN 21 AY0204 through Chennai, the vehicle was intercepted by the respondent on 16.09.2015 at 01.15 p.m. and the goods were detained on the ground that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner, the respondent ought to have seen that Section 71(3)(d), (e) and 71(5)(a) have no application to the facts of the case, since the petitioner's goods were accompanied with all the documents including sale invoice. 4.3. Adding further, learned counsel for the petitioner would submit that the respondent has violated the principles of natural justice in coming to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antified by the respondent and on such payment, goods may be directed to be released and as far as compounding fee is concerned, liberty may be given to the petitioner to adjudicate the same. 7. The learned Additional Government Pleader (Taxes) submitted that a direction may be given to the respondent to quantify the tax to be paid by the petitioner and on such payment, goods may be directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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