IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 5TH FEBRUARY 2010 / 16TH MAGHA 1931 WP(C).No. 37991 of 2007(W) ----------------------------------------- PETITIONER(S): ------------------------ M/S.SAMS IMPEX PVT.LTD., DD: 202, A & B LAXMI BHAWAN 72, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS DIRECTOR, RAKESH KUMAR AGARWAL. BY ADV. MR.BLAZE K.JOSE RESPONDENT(S): --------------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVERNMENT PLEADER MR. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.37991/2007 W APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE BILL OF LADING FROM HYUNDAI. P2: COPY OF THE BILL OF ENTRY DTD. 5/12/2007. P3: COPY OF THE RECEIPT OF PAYMENT DTD. 12/12/2007 TO THE CUSTOMS COCHIN. P4: COPY OF THE DECLARATION IN FORM NO.8F OF THE KERALA VALUE ADDED TAX RULES DTD. 12/12/2007. P5: COPY OF THE TRANSIT PASS IN FORM NO.7B OF THE KERALA VALUE ADDED TAX RULES. P6: COPY OF THE DECLARATION OF M/S.COCHIN CLEARING HOUSE DTD. 13/12/2007. P7: COPY OF THE NOTICE NO.650/B/07-08 ISSUED BY THE RESPONDENT DTD. 14/12/2007. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.37991 OF 2007 ------------------------------------------- Dated this the 5th day of February, 2010 JUDGMENT The petitioner challenges the detention of lorry and goods. It is stated that the goods are imported from China. The plea is against the demand for security deposit. At the stage of admission, this Court had issued a direction to release the goods and lorry forthwith. Accordingly, the lorry has been released. Therefore, without prejudice to the right of the department to conclude any statutory proceedings in accordance with law, this writ petition is closed. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.09/02.