IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 29299 of 2005(K) --------------------------------------- PETITIONER: ------------------- M/S. INDIA GATEWAY TERMINAL (PVT) LTD., XXVI/804, CHAKIATH HOUSE, SUBRAMANIAM ROAD, KOCHI-3, REP. BY ITS CHIEF FINANCE OFFICER & COMPANY SECRETARY, MR. SAM MANIPADAM. BY ADV. SRI.A.M.SHAFFIQUE (SR.) SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, PALARIVATTOM. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES, SECRETARIAT, THIRUVANANTHAPURAM. BY SPL. GOVERNMENT PLEADER SRI.MATHEW GEORGE VADAKKEL(TAXES) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.29299/2005 APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE BILL OF ENTRY DT. 9.8.05. EXT.P2:- COPY OF THE BILL OF ENTRY DT. 12.8.05. EXT.P3:- COPY OF THE NOTICE DT. 6.10.05. /TRUE COPY/ P.S. TO JUDGE tss KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.29299 of 2005 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT In the matter of release of the goods there is already an interim order dated 18-2-2005. Now that the whole legislation has been struck down, there will be a direction to refund the amount, if any, deposited by the petitioner within a period of two months from the date of production of a copy of the judgment. However, it is made clear that the petitioner shall be bound by the decision of the apex court in the matter and in case it is found that the petitioner is liable he will have to pay the amounts. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.29299 of 2005 ----------------------------------- JUDGMENT 27th June, 2008