IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 7168 of 2007(C) ------------------------------------------ PETITIONER(S): ----------------------- M/S.GENERAL GLASS TRADERS, 3/3337/G, CHEMBUMUKKU, COCHIN-682 030, ERNAKULAM DISTRICT REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, SRI.A.RAJESH, AGED 35 YEARS, S/O. SRI.AYYAPPAN NAIR. BY ADVS.MR.ANIL S.RAJ SMT.MANJUSHA MOHANDAS SMT.ANILA PETER RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD-II, TRICHUR. 3. COMMERCIAL SALES TAX OFFICER, OFFICE OF THE COMMERCIAL SALES TAX OFFICER, CIRCLE 2, KALAMASSERY. BY GOVT. PLEADER MR.SANIL KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.7168/2007 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE HIGH SEAS SALE AGREEMENT ENTERED INTO BY THE PETITIONER WITH M/S. GLASS IMPEX DT. 2.2.07. P2:- COPY OF THE BILL OF LADING DT. 19.1.07. P3:- COPY OF THE INVOICE NO.58 RAISED ON M/S. GLASS IMPEX DTD. 27.1.07. P4:- COPY OF THE BILL ENTRY OF THE CONSIGNMENT IMPORTED BY THE PETITIONER DTD.20.2.07. P5:- COPY OF THE CHALLAN EVIDENCING PAYMENT OF CUSTOMS DUTY BY THE PETITIONER DT. 27.2.07. P6:- COPY OF THE INVOICE NO.37 IN FORM NO.8A RAISED BY THE PETITIONER ON KURIKKAL GLASS DISTRIBUTOR, MANJERI DT.27.2.07. P7:- COPY OF THE DELIVERY NOTE ISSUED BY THE PETITIONER DTD. 27.2.07. P8:- COPY OF THE SECTION 27 (2) NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 28.2.07. TRUE COPY P.A. TO JUDGE tss ANTONY DOMINIC, J. --------------------------------------------------- W.P.(C) NO.7168 OF 2007 (C) ---------------------------------------------------- Dated this the 6th day of October, 2009 J U D G M E N T Government Pleader takes notice for R3. 2. Detention of goods as per Ext.P8 ie challenged in this writ petition. At the stage of admission this court passed an interim order dated 2.3.2007 directing release of the goods on the petitioner furnishing bank guarantee. It is submitted that the goods were released on furnishing bank guarantee and adjudication is to be completed. Taking into account the above the writ petition is disposed of directing that if adjudication on the detention pursuant to Ext.P8 is still not completed, the second respondent shall complete the same with notice to the petitioner. (ANTONY DOMINIC) JUDGE vi/