IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 7TH JUNE 2011 / 17TH JYAISHTA 1933 WP(C).No. 14547 of 2011(P) -------------------------- PETITIONER ------------------ M/S.BENEVOLENT TRADEX PVT. LTD., NO.B-13B, KALKAJI, NEW DELHI-110019, REP. BY ITS MANAGER (EXPORT DIVISION), SRI.SANJAY GOEL. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): ------------------------ 1. INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.IV, MINI CIVIL STATION, ALUVA-683101. 2. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES, THIRVUVANANTHAPURAM-695033. 3. STAMPTEK TOOLINGS (I) PVT. LTD., KURINJI, MEEMPARA P.O., PUTHANCRUZ, ERNAKULAM DISTRICT-682308. BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 14547 of 2011(P) ------------------------------------- APPENDIX ------------- PETITIONER'S EXHIBITS ----------------------------------- EXT.P1. COPY OF LC NO.OSNTA400020907 DATED 04.02.2011 ISSUED BY STANDARD CHARTERED BANK, NEW DELHI, IN FAVOUR OF THE PETITIONER, FOR EXPORT OF STEEL RUBBER DOOR MAT 89632 PIECES. EXT.P2. COPY OF TAX INVOICE NO.1350 DATED 16.05.2011 ISSUED BY M/S.STAMPTEX TOOLINGS (I) PVT. LTD., PUTHENCRUZ, ERNAKULAM FOR THE SUPPLY OF 788 NOS. OF STEEL RUMMBER DOOR MATS, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P3. COPY OF PETITIONER'S EXPORT INVOICE NO.BT/C1/016 DATED 16.05.2011 OF M/S.TEXIDEA GMBH, GERMANY FOR THE SUPPLY OF BALANCE QUANTITY OF STEEL RUBBER DOOR MATS 788 NOS. FOR 8352.80 EURO. EXT.P4.COPY OF CARTING ORDER NO.316 DATED 16.05.2011 AGAINST AIR WAY BILL O.06585612870 OF SAUDI AIRLINES TO THE PETITIONER PERMITTING STACKING. EXT.P5. COPY OF GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN NO.E1 34764410 DATED 18.05.2011 ISSUED BY EXPORT INSPECTION COUNCIL, KOCHI FOR THE GOODS COVERED BY EXT.P3 TO THE PETITIOER IN FORM NO.A. EXT.P6. COPY OF LETTER DATED 22.05.2011 ISSUED BY THE CUSTOMER OF THE PETITIONER IN CANCELING OF CONFIRMATION FOR AIR FRIGHT. EXT.P7. COPY OF LETTER DATED 23.05.2011 OF THE PETITIONER REQUESTING THE ASSISTANT COMMISSIONER OF CUSTOMS FOR REMOVAL OF GOODS LAYING FOR TRANSIT AND THE PERMITSSION GRANTED THERE UNDER EXT.P8. COPY OF THE NOTICE OR NO.465/2011-12 DATED 25.05.2011 DEMANDING SECURITY DEPOSIT OF RS.1,37,090/-. EXT.P9. COPY OF THE REPLY DATED 27.05.2011 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. / TRUE COPY / P. A. TO JUDGE VK C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.14547 of 2011 --------------------------------- Dated this the 7th day of June, 2011 J U D G M E N T Challenge in this writ petition is against detention of goods, pursuant to proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act (KVAT Act). By virtue of an interim order issued by this Court on 31.5.2011, the detained goods were already released. Hence I am of the view that the writ petition can be disposed of directing finalisation of the enquiry proceedings, on an early basis. 2. Accordingly, the writ petition is disposed of directing the competent authority under Section 47(5) and (6) of the KVAT Act, having jurisdiction over the matter, to finalise the enquiry, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE ami/