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TMI Blog2022 (3) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of additional 20% of the disputed tax, which the first respondent has already deposited. The exercise of discretion is neither improper or irrational for us to interfere. The interest of revenue stands sufficiently safeguarded as 30% of the disputed tax has been collected by the department. This Court expressed a concern that the product being pan masala and vehicle along with the goods having been detained for almost a year, the same would be unfit for consumption. This factual position is admitted by the first respondent - Court also expressed a concern that the first respondent, the consignee / owner of the goods, if is allowed to take the goods to the State of Assam, there may be a likelihood that the goods may be sold in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal as there is no forum as on date the writ petition was filed challenging the order of the Appellate Authority. 2. The respondent nos.1 and 2 prayed before the learned Single Bench for release of the goods as well as vehicle as the goods, which is said to be pan masala is unfit for consumption on account of the fact that the goods were detained ever since March, 2021 and the vehicle also has deteriorated on account of exposure to the fury of weather. 3. The learned Single Bench on taking note of the fact that there is no forum available for the respondent nos.1 and 2 to challenge the order passed by the Appellate Authority, entertained the writ petition and imposed a condition on the respondent nos.1 and 2 for release of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the first respondent does not admit any tax liability as their case is that the goods were consigned from the State of Uttar Pradesh to be delivered in the State of Assam and the consignee is the first respondent herein and the second respondent is the transporter. 7. The further case of the respondents / writ petitioners is that the driver of the vehicle, who also hails from the State of Uttar Pradesh had mistakenly taken a different route and travelled about 21 kilometers into the State of West Bengal and there was no intention on the part of the respondent nos.1 and 2 to deliver the goods within the State of West Bengal. 8. It is the further case of the first respondent that he is the consignee and the owner of the goods has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be sold in the open market, which would be harmful. Taking note of the concern expressed by the Court, the learned counsel appearing for the respondent nos.1 and 2, on instruction, submitted that the first respondent may be permitted to send back the goods to the consignor in the State of Uttar Pradesh. If such permission is granted, it would ensure that the goods are not sold in the State of Assam and at the same time, would go back to the consignor in the State of Uttar Pradesh. 12. So far as the merits of the matter is concerned, it will be well open to the parties to agitate the same before the learned Single Bench, before which the appellant has to file affidavit-in- opposition, which has not been filed till date. 13. In order t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve already deposited the 20% of the disputed tax, upon execution of the bond and the undertaking as mentioned above, the goods shall be released within three days therefrom. 18. We make it clear that this order and direction is issued considering the peculiar facts and circumstances of the case and the same shall not be treated as a precedent, taking note of the fact that the owner of the goods, namely, the first respondent has unequivocally agreed to send back the goods to the consignor in the State of Uttar Pradesh. 19. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM, J) I agree. (HIRANMAY BHATTACHARYYA, J) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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