THE HON'BLE SRI JUSTICE B.PRAKASH RAO and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.12562 of 2005 ORDER: (Per Hon’ble Sri Justice B. Prakash Rao) Heard both sides and at their request the main writ petition itself is taken up for disposal. This writ petition is filed for issuance of writ of Mandamus declaring the action of the first respondent in detaining the goods, namely, 320 bags of Jaggery on 1.06.2005 which are covered by Bill No.20 dated 30.05.2005 and transported in Lorry No.TN37Q2990 and the consequential confiscation notice dated 2.06.2005 in C.E.No.39/05-06 as illegal, arbitrary and contrary to the provision of the APVAT Act, 2005. This Court granted interim direction on 15.06.2005 subject to the petitioner furnishing bank guarantee for half of the value of the goods. Now the learned counsel appearing for the petitioner submits that after enquiry, the second respondent has passed order vide proceedings in Rc.No.A4/13/2008, dated 12.03.2008 holding that since the department has not proved otherwise contrary of the transaction, the Bank guarantee furnished by the dealer Rs.78,400/- may be released. In view of the same, nothing survives for the respondents herein to take action. Accordingly, the Writ Petition is dismissed. There shall be no order as to costs. ____________________ (B. PRAKASH RAO, J.) ___________________________ (RAMESH RANGANATHAN , J.) 21st June, 2010 Js.