IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN THURSDAY, THE 1ST DECEMBER 2011 / 10TH AGRAHAYANA 1933 WA.No. 1822 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.31008/2011 DATED 22/11/2011 .................... APPELLANT/PETITIONER --------------------------- M/S.ITALIAN BAGGAGE PVT.LTD, RHYSETTA POWERS, 44/2526-B, FREEDOM ROAD, KALOOR, REPRESENTED BY ITS AGENT, MANSOOR SHAMS. BY ADVS.SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH SMT.M.C.SANITHA SRI.V.S.SHIRAZ BAVA RESPONDENTS/RESPONDENTS ---------------------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER OF DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695001. 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.III, ERNAKULAM. 682018 BY SPECIAL GOVERNMENT PLEADER DR.SEBASTIAN CHAMBAPILLY THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.N. RAMACHANDRAN NAIR, & K. VINOD CHANDRAN, JJ ========================== W.A. No. 1822 of 2011 =========================== Dated this the 1st day of December , 2011 JUDGMENT C.N. Ramachandran Nair , J Heard the learned counsel for the appellant and the learned Special Government Pleader. At the time of hearing, the appellant's counsel submitted that the appellant is willing to furnish Bank guarantee for the entire security amount. The Special Government Pleader submitted that the Department should be entitled to encash the Bank guarantee immediately after adjudication. This option is always available to the Department, because under the Bank guarantee the appellant has to make payment based on the adjudication orders. Since Bank guarantee is a valid security, we permit the appellant to get the goods released on furnishing Bank guarantee for the security amount from a local Branch of the Nationalised Bank. W.A. NO. 1822/2011 : 2 : The Writ appeal is disposed of modifying the judgment as above. Sd/- C.N. RAMACHANDRAN NAIR (Judge) Sd/- K. VINOD CHANDRAN (Judge) ks True copy P.S.To Judge