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TMI Blog2016 (11) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... of Tamil Nadu and so far as the impugned consignment is concerned, it was accompanied by proper documents and the explanation given by the petitioner for the variation in the quantity was reasonable and there is nothing on record to show that the said explanation was false. The Invoice Number in the Form LL, has been correctly shown. Therefore, there is absolutely no ground for detaining the cargo or issuing the Detention Notice or compelling the petitioner to compound, especially when no offence had been committed by the petitioner. Hence, it is held that the impugned Detention Notice is wholly without jurisdiction and illegal. The impugned detention notice is quashed and the petitioner is given liberty to approach the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is challenged in this Writ Petition. 4. Before going into the contentions raised by the first respondent in the counter affidavit, it has to be seen as to what was the reason for detaining the goods at the first instance while issuing goods detention notice. The reason assigned in the notice was that the goods are transported from Chennai to Madhya Pradesh and the amount quoted in the invoice and in the transit pass were not relevant to each other and the value of the invoice was more than the transit pass value i.e. three times. For that reason and in order to safeguard Revenue of the Government, the goods were detained. 5. The petitioner's explanation was that the goods were covered under a single invoice dated 31.3.2016, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re proceedings are out of total non-application of mind. The petitioner has clearly explained as to why the consignment covered in the single invoice was split up into three. The respondent has not disputed the fact that two of the consignments have already moved from the State of Tamil Nadu and so far as the impugned consignment is concerned, it was accompanied by proper documents and the explanation given by the petitioner for the variation in the quantity was reasonable and there is nothing on record to show that the said explanation was false. The Invoice Number in the Form LL, has been correctly shown. Therefore, there is absolutely no ground for detaining the cargo or issuing the Detention Notice or compelling the petitioner to compou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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