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TMI Blog2019 (10) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... II/C/2016-17, dated 21.02.2017. 3. The case of the writ petitioner before the writ court was that, the petitioner is a consignor having office at West Bengal and in order to export the goods to a Malaysian company at Kuala lumpur, the petitioner sent bundle of readymade garments to Chennai port and on the way, on reaching Chennai, it has been kept at a godown of one M/s.Sre Ranga Logistics at No.55, Sothupakkam Road, Chennai - 52. 4. According to the petitioner, the goods in question are meant for export and it has not been transported for any inter state sale. While so, when the goods were kept at the godown of the said logistics the same was intercepted or inspected by the respondent / Revenue and according to them, the said goods had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. 8. Mr.C.Bakthasiromoni, learned counsel appearing for the appellant has made submissions that, the goods were emanated from Calcutta, where the petitioner is having or located its office, only for the purpose of exporting the goods to Kuala lumpur, Malaysia through Chennai port and the same could not be materialised at a stretch. Accordingly, on reaching the goods at Chennai, it had been kept at the godown referred to above for a shorter period only for the purpose of shipping the same for export. 9. The learned counsel would further submit that, when all documents necessary for the purpose of exporting the goods had been submitted to the respondent / Revenue, they refused to accept the same and accordingly, they detained the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amalai, learned Additional Government Pleader (Tax) appearing for the Revenue would contend that, during the course of conducting spot verification of the premises of the said logistics, it was found that the goods, i.e., readymade garments, had been kept in the godown without proper documents. The documents produced by the appellant as if they had registered under the Commercial Tax Department at West Bengal with IE Code and TIN number referred to in the bill of lading, invoice and the road challan, are all found to be bogus. 14. The learned Additional Government Pleader would further submit that, the godown where the goods have been kept also were not registered under the TNVAT and CST Act. Since the goods involved are readymade garment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the judgment impugned made by the learned Judge in the writ court is a justifiable and sustainable order, therefore it does not require any interference from this Court. 17. We have given our anxious consideration to the said submission made by the learned counsel appearing for the parties and we have perused the materials placed before this Court. 18. Admittedly the goods in question, according to the appellant, had been emanated from their office at Calcutta and it was meant for export to Kuala Lumpur, Malaysia through Chennai port and on the way it has been kept for short while at the godown and therefore it was not meant for any local sale or interstate sale, therefore the goods in question are not liable to be taxed under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of business located in Dindigul, in the State of Tamil Nadu. For this purpose, the services of a transporter by the name of Shreeji Transport Services Pvt., Ltd., was avaied of. As is evident from the record, the transporter carried with it, along with the subject goods, the following documents : (a) Original Bill of lading. (b) Copy of Bill of entry. (c) Original certificate of origin certifying that the goods originated from the Republic of China. (d) Form KK filed by the appellant's clearing and forwarding agent under the TNVAT Act, 2006. e) The invoice raised by the appellant on BCPL." 22. Moreover in that case, it was a concession given by the Revenue, as submitted by the learned Additional Government Pleader appeare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 06.03.2017 before availing other alternative remedy available under the provisions of the Act. The learned Judge also on such payment of the tax, directed the Revenue to release the goods forthwith. 26. The said relief granted by the learned Judge in the impugned Judgment, in our considered opinion, is an acceptable and sustainable decision, as the appellant has not made out any case to release the goods in question either without paying the tax or with execution of bank guarantee alone, as in the case of the other one cited by the appellant in the Judgment referred to above. 27. Therefore for all these reasons, we deem it that, the Judgment impugned passed by the learned Judge in the writ court is a justifiable and sustainable one, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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