IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 WP(C).No. 2349 of 2008(D) ------------------------- PETITIONER: -------------- M/S.ARIANE EXPORT PRIVATE LTD., 1-B, CENTRAL ZONE APARTMENTS, AMMANKOVIL ROAD, ERNAKULAM DIST.REPRESENTED BY POWER OF ATTORNEY HOLDER MR.SHIBU HASSAN, AGED 33, S/O.P.K.HASSAN KUNJU, NISSA MANZIL, EDAPPALLY NORTH, THRIKKAKARA VILLAGE, ERNAKULAM DISTRICT. BY ADV. SRI.K.M.VARGHESE SRI.SHAHUL HAMEED MOOPPAN SRI.T.A.NIYAS RESPONDENTS: ----------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, K.V.A.T, IVTH CIRCLE, ERNAKULAM. 3. ASSOCIATED ROAD CARRIERS LIMITED, PULLEPPADY JUNCTION, ERNAKULAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 2349 OF 2008 D ===================== Dated this the 22nd day of January, 2008 J U D G M E N T Detention of the goods as per Ext.P9 is under challenge. The irregularity noticed is that the consignee is not a registered dealer and that export order did not accompany the goods. As regards the registration under the KVAT Act is concerned, petitioner submits that application bas been made and TIN number also has been issued, but certificate is not issued. If that be so, petitioner cannot be faulted for the first irregularity, submits the counsel. 2. In so far as the documents regarding the export order is concerned, petitioner is referring to Ext.P3. According to the petitioner, the goods under detention are necessary for the fabrication of the machinery for export purposes. As already noticed, Ext.P4 is the purchase order that the foreign buyer has WPC 2349/08 :2 : issued. In view of all these, especially taking into account the fact that the petitioner has already been issued TIN number following directions are issued. 3. That on the petitioner furnishing a certificate from the 2nd respondent that the petitioner has applied for registration and that TIN number has been issued, the petitioner will be free to produce such certificate before the 1st respondent and on production thereof, the goods under detention as per Ext.P9 will be released to the petitioner on the petitioner executing a bond without sureties. This shall however be subject to adjudication by the competent officer of the Department. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp