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TMI Blog2019 (7) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... s disposed of by this order. The petitioner submits bank guarantee for the tax and penalty as shown in Ext.P5 and applies for release of goods by enclosing a copy of this order within two days from today. The respondent shall release the goods detained under Ext.P4 and subjected to enquiry in Ext.P5 within twelve hours from the date and time of receipt of bank guarantee. - WP (C). No. 19284 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings now initiated through Exts.P4 and P5 are not warranted and illegal. 2. The learned Government Pleader objects to the maintainability of the writ petition. Firstly, she contends that from the very admission made by the petitioner there is an omission or illegality in transportation of goods. The omission is that admittedly at the time of inspection or detention of goods the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he law, the detention of goods is not warranted, the petitioner has no difficulty in furnishing the bank guarantee, but he states that the authority will not pass final orders in this behalf, resulting in the petitioner continuously keeping the bank guarantee alive. He further submits that the bank guarantee is also provided at substantial commission by the banker and for no reason the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t valid for six weeks from today. The respondent shall complete the enquiry, afford fair and reasonable opportunity as envisaged under the Act to petitioner and pass and communicate this order within four weeks from today. The respondent, if fails to pass the order as directed by this Court the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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