IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 2ND SEPTEMBER 2011 / 11TH BHADRA 1933 WP(C).No. 7238 of 2006(J) ---------------------------------- PETITIONER(S): ----------------------- ANDAMAN TIMBER INDUSTRIES LTD., KOLKATTA REPRESENTED BY GENERAL MANAGER (AGRO WOOD DIVISION P.O. ERANHOLI, THALASSERY. BY ADV. SRI.M.SASINDRAN RESPONDENT(S): -------------------------- 1. THE SALES TAX INSPECTOR, COMMERCIAL TAXES, CHECK POST, KOTTAPPURAM, KODUNGALLOOR, THRISSUR. 2. THE DEPUTY COMMISSIONER (CUSTOMS), COCHIN PORT TRUST, KOCHI. 3. STATE - REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF FINANCE, SECRETARIATE, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7238 of 2006(J) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: A TRUE COPY OF THE PROCEEDINGS OF THE MINISTRY OF COMMERCE, UNION OF INDIA DATED 1.7.1988. EXT.P2: A TRUE COPY OF COMMUNICATION DATED 21.1.2006. EXT.P3: A TRUE COPY OF THE HIGH SEAS AGREEMENT BETWEEN THE PETITIONER AND ICI. EXT.P4: A TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF CUSTOMS DUTY. EXT.P5: A TRUE COPY OF THE NOTICE NO.3262/05-06 DATED 8.3.2006. EXT.P5(A): A TRUE COPY OF THE HANDWRITTEN ENDORSEMENT. EXT.P6: A TRUE COPY OF THE REPLY FURNISHED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 8.3.2006. RESPONDENT'S EXHIBITS:-NIL //TRUE COPY// P.A TO JUDGE P.R.RAMACHANDRA MENON, J. --------------------------------------------- W.P.(C). NO.7238 OF 2006 ---------------------------------------------- Dated this the 2nd day of September, 2011. JUDGMENT The petitioner has imported some 'glue' from 'Vietnam' to the 'Cochin Port', which was taken to the factory at Thalassery in the vehicle bearing registration No.KL 7M 8690, when it was intercepted by the first respondent issuing Ext.P5 notice dated 8.3.2006 near the Check Post at Kodungalloor. In response to the said notice issued under Section 47(2) of the Kerala Value- added Tax Act, the petitioner submitted Ext.P6 reply. But since the goods were not released, the petitioner approached this Court by filing this writ petition. 2. When the matter came up for consideration on 10.3.2006, the goods were ordered to be released, on condition that the petitioner satisfied the amount covered by Ext.P5 in respect of security demanded or furnished Bank Guarantee for the said amount. The W.P.(C). NO.7238 OF 2006 2 only question that remains for consideration is whether the proceedings have been taken to logical conclusion, by passing final orders by the adjudicating authority. 3. After hearing the learned counsel for the petitioner and also the learned Government Pleader appearing for the respondents, the writ petition is disposed of, directing the competent authority to finalise the adjudication proceedings pursuant to Exts.P5 and P6, if the same is still pending forthwith. Final orders shall be passed in accordance with law, as expeditiously as possible, at any rate, within 6 weeks from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of judgment before the first respondent for taking further steps in this regard. P.R.RAMACHANDRA MENON, JUDGE. mns