TMI Blog2015 (7) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal. 2.This writ petition has been filed by Olam Agro India Private Limited represented by Pradeep challenging the impugned Goods Detention Notice no.1058 dated 10.07.2015 (Form No.041), to quash the same and for further direction to release the goods. 3.Learned counsel appearing for the petitioner in support of the prayer contended that the petitioner is a company having their registered o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y stated that the goods are not for sale but for processing only. 5.Therefore, the grievance of the petitioner is when the consignor is their branch at Kanyakumari District in Tamil Nadu, the consignee is their own branch at Visakhapatnam, Olam Agro India Private Limited is one and the same under the Act and there is no question of sale involved. While this is the position, with regard to the mov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween the same company. It was also brought to the notice of the respondent that the goods have been moved with Form JJ along with e-way bill of Olam, Visakhapatnam. However, the respondent has passed the impugned order. 7.Challenging the same, among other grounds it was also requested by the learned counsel appearing for the petitioner that since the goods are likely to get damaged, the goods may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 224 and produce the same for release of the goods as he is also entitled to challenge the impugned order by filing revision before the appropriate authority, finds no impediment to release the goods. Accordingly, the petitioner is directed to pay the one time tax of Rs. 1,59,224/- and on payment of the said amount before the respondent, the goods are directed to be released. The petitioner is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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