IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 8TH APRIL 2009 / 18TH CHAITHRA 1931 WP(C).No. 12199 of 2009(T) ---------------------------------------- PETITIONER(S): ------------------------ UNIQUE WOOD SYSTEMS, MUDICKAL (PO), PERUMBAVOOR, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER MR.T.A.ABDULA. BY ADVS. MR.SHAJI CHIRAYATH, MR.JIJI M.VARKEY. RESPONDENT(S): --------------------------- 1. STATE OF KERALA REPRESENTED BY ITS COMMISSIONER OF COMMERCIAL TAX, COMMISSIONERATE, COMMERCIAL TAX DEPARTMENT, THIRUVANANTHAPURAM. 2. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD DISTRICT. 3. INELLIGENCE INSPECTOR, SQUAD NO.IV, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, CAMP AT PALAKKAD DISTRICT. 4.COMMERCIAL TAX OFFIER (AUDIT ASSESSMENT), OFFICE OF THE ASSISTANT COMMISIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES (MATTANCHERRY) AT MINI CIVIL STATION, ALUVA, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER MR.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2009 ALONG WITH W.A.NO.834 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ W.P(C) NO:12199 OF 2009 & W.A. 834 of 2009 ----------------------------------------------------------------------------------- Dated this the 8th April, 2009. JUDGMENT RAMACHANDRAN NAIR, J. The connected cases arise from detention of a truck with a load of veneer, plywood etc. Apparently the transport was of veneer and when the goods were examined plywood was found to be concealed under the veneer. Even though petitioner in the writ petition contests this allegation we do not think this Court should decide the matter. We therefore leave this matter for adjudication. Even though there are already orders permitting release of goods on payment of redemption fee the petitioner has not chosen to do so. In the circumstances adjudication is the only course open to the department which authorise department to confiscate the goods and the vehicle, if attempted smuggling of notified goods is proved. Writ petition and writ appeal are accordingly disposed of giving an option to the truck owner to deposit Rs.50,000/- towards redemption fee for release of the WPC 12199/09 & W.A.834/09 2 truck. The goods will be released to the owner either on payment of redemption fee of Rs.79,536/- or on furnishing bank guarantee for the estimated value of the goods from a local branch of a nationalised bank payable in favour of the adjudicating officer. If the owner of the goods does not remit the redemption fee but furnishes the bank guarantee for the value of goods, adjudication will be carried out for the goods alone and confiscation if made will be treated as notional and the bank guarantee will be encashed for recovery of the value of the goods. If the proceeding leads to no confiscation, the sale price collected will be refunded to the owner of the goods after reducing the cost of transport, godown rent and other expenses. Writ appeal is allowed by modifying the judgment of the learned Single Judge as above. Similarly writ petition is also disposed of in the above lines. Issue copy today itself. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj WPC 12199/09 & W.A.834/09 3 K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: