9911796707
TMI Blog2020 (11) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... as also the delivery challan that originally accompanied the goods on its transportation from Ernakulam to the job worker's premises in Salem. As per the statutory provisions, when goods are sent to other premises for job work, it is the same delivery challan that has to accompany the transportation for the onward and return journey as well. At any rate the objection of the respondents is only with regard to the value shown in the e-way bill that accompanied the goods on its return journey. In as much as there could be no doubt with regard to the identity of the goods that were being transported, and the difference in the value shown in the e-way bill (from that shown in the original delivery chalan) was only on account of the requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Ernakulam from Salem, and in the said leg of transportation, the consignment was accompanied by a job work invoice issued by the job worker in Salem as also an e-way bill generated by the job worker. The defect pointed out by the respondent is in respect of the e-way bill that accompanied the transportation from the job worker s premises in Salem to the petitioner in Ernakulam. It is stated that the value shown in the e-way bill is only ₹ 3469.76/- whereas, the consignment of the MS plates that was sent for job work was valued at ₹ 8,27,708.87/-. The said difference in the value is shown as the reason for the detention as the value shown in the e-way bill did not match the value of the consignment itself. 3.I have heard Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. It is also relevant to note that in the e-way bill as also the job work- invoice, the quantity of the goods is correctly shown as 15,490 Kgs and the description of goods is also shown as HR plates . In as much as there could be no doubt with regard to the identity of the goods that were being transported, and the difference in the value shown in the e-way bill (from that shown in the original delivery chalan) was only on account of the requirement of maintaining uniformity in the value shown in the tax invoice raised by the job worker and the e-way bill generated by him, I am of the view that the detention in this case was wholly unjustified. Accordingly, I allow this writ petition by quashing Exts.P5,P6 and P7 and directing the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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