IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 21ST NOVEMBER 2011 / 30TH KARTHIKA 1933 WP(C).No. 30989 of 2011(W) ---------------------------------- PETITIONER(S): ------------------- SRI.SATHEENDRA SHANTHARAM SHENOY, PROPRIETOR, SHENOYS ENTERPRISES, T.V.44, FORT ROAD, KANNUR - 670 001. BY ADVS. SRI.E.P.GOVINDAN SMT. G. DEEPA RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, FEROKE P.O., KOZHIKODE - 673 001. 2. THE ASST. COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, KANNUR - 670 001. 3. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 30989/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE RETGISTRATION CERTIFICATE DATED 25/06/2007 ISSUED BY THE SECOND RESPONDENT. P2: COPY OF THE NOTICE DATED 17/11/2011 ISSUED BY THE 1ST RESPONDENT. P3: COPY OF THE LICENSE DATED 18/02/2004 ISSUED BY THE JT. DIRECTOR GENERAL OF FOREIGN TRADE, ERNAKULAM. P4: COPY OF THE BANK STATEMENT. P5: COPY OF THE CHALAN DATED 16/11/2011 PROVING THE CUSTOM DUTY BEFORE THE CENTRAL EXCISE DEPARTMENT. P6: COPY OF THE BILL OF LADING PROVING THE IMPORT OF GOODS. P7: COPY OF THE DECLARATION DATED 16/11/2011. P8: COPY OF THE DELIVERY NOTE IN FORM 15 USED FOR TRANSPORT OF GOODS FROM COCHIN PORT TO KANNUR. P9: COPY OF THE PURCHASE ORDER DATED 08/12/2010. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30989 of 2011 ---------------------------------------------- Dated this the 21st day of November, 2011 JUDGMENT The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P2 notice demanding cash security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P2 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P2. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P2, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd