IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 4TH OCTOBER 2011 / 12TH ASWINA 1933 WA.No. 1419 of 2011 --------------------- AGAINST THE JUDGEMEN IN WPC.17425/2011 Dated 20/07/2011 .................... APPELLANT/PETITIONER: ----------------------------------- ASSOCIATED ROAD CARRIERS LIMITED, DOOR NO. 24/69/A 11, 1ST FLOOR, PERIYAMKUNNATH HOUSE, KOONAMTHAI, EDAPPALLY P.O., ERNAKULAM, PIN – 682 024., REPRESENTED BY ITS SENIOR BRANCH MANAGER, MANJUNATH, S/O. AATMARAM MAHALE. BY ADV. SRI.M.A.ABDUL HAKHIM RESPONDENT/ RESPONDENT: ------------------------------------------ THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT, PIN 678 624. GOVT. PLEADER SRI. MOHAMMED RAFEEQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = = W.A. NO. 1419 OF 2011 = = = = = = = = = = = = = = = = = = DATED THIS, THE 4TH DAY OF SEPTEMBER, 2011. J U D G M E N T C.N. Ramachandran Nair, J. This appeal is filed against the judgment of the learned Single Judge directing release of the goods detained in the check post and ordering adjudication. Appellant's case is, by a mistake, goods intended for another State was transported from Andhra Pradesh to Kerala. If goods were brought to Kerala by a mistake, nothing stops the appellant from producing evidence and substantiating the claim before the adjudicating authority. We do not think it proper for us to consider the issue or merits. Consequently, we dismiss the writ appeal leaving freedom to the appellant to raise all the contentions in adjudication before concerned authority. C.N. RAMACHANDRAN NAIR, (JUDGE) P.S. GOPINATHAN, (JUDGE) KNC/-