IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 31ST OCTOBER 2007 / 9TH KARTHIKA 1929 W.P.(C).No. 32393 of 2007(F) PETITIONER: M/S.JINDAL PHOTO LTD., 39/2987, GROUND FLOOR, MANIKKATH CROSS ROAD, RAVIPURAM, ERNAKULAM, REPRESENTED BY ITS BRANCH MANAGER, VIJAYAN NAIR. BY ADV. SMT.K.LATHA RESPONDENTS: 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.III, THRISSUR, DEPARTMENT OF COMMERCIAL TAXES AT MINI CIVIL STATION, IRINJALAKUDA. BY GOVT. PLEADER, SRI.K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 32393 OF 2007 F = = = = = = = = = = = = = = = = Dated this the 31st October, 2007 J U D G M E N T Detention of certain goods covered by Ext. P1 has been ordered under Ext. P2 notice. The allegation is that there is an attempt for undervaluation and it is on that basis the goods have been detained. 2. Making reference to Ext. P4 petitioner submits that there is abatement in price by 40% and that is why the price has been so declared in Ext. P1 invoice. According to the learned counsel for the petitioner in view of this, there is absolutely no justification in ordering detention as per Ext. P2. 3. The correctness of the contentions raised is a matter to be gone into in an adjudication that is to be held by the concerned officer. Now what is required to be examined is whether the goods should be continued to be under detention. 4. In view of the facts stated by the petitioner and considering the perishable nature of the articles I WPC No. 32393/07 -2- find it necessary to release the goods. Since the petitioner is a registered dealer the goods will be released to them on executing a bond without sureties. Thereafter, the parties will be governed by the adjudication order. ANTONY DOMINIC JUDGE jan/-