2017 (2) TMI 747

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..... ld that: - the subject goods can be released to the petitioner, on payment of one time tax equivalent to ₹ 19,800/- - petition allowed - decided partly in favor of petitioner. - W.P.No.1766 of 2017 and WMP No.1750 of 2017 - - - Dated:- 25-1-2017 - Rajiv Shakdher, J. For the Petitioner : Mr. P. Rajkumar For the Respondents : Mr. S. Kanmani Annamalai ORDER 1. Issue notice .....

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..... Pradesh, it was illegally intercepted at the Katpadi Checkpost on the ground that it was not accompanied by E-transit pass. 4.1. It is the case of the petitioner that Form LL, in which, the application for issuance of transit pass is made, was downloaded from the website, though after the goods had been detained, and was, accordingly, furnished to the respondents. The petitioner, thus, avers t .....

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..... tax, if made, would be without prejudice to the rights and contentions of the petitioner. 7.2. The petitioner, hereafter, will have liberty to challenge not only the imposition of tax, but also the compounding fee imposed, which is pegged at ₹ 39,600/-, albeit, by taking recourse to an appropriate remedy as prescribed in law. 8. The writ petition is disposed of in terms of the aforesai .....

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