IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 28TH JANUARY 2008 / 8TH MAGHA 1929 WP(C).No. 3241 of 2008(J) ------------------------- PETITIONER: ------------ PHILIPS ELECTRONICS INDIA LTD PLOT NO.55, BRISTOW RAOD,WILLINGTON ISLAND KOCHI-682 003,REPRESENTED BY MR.S.VANUVAMALAI MANAGER-FISCAL. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: ------------- COMMERCIAL TAX INSPECTOR COMMERICIAL TAX CHECK POST WALAYAR. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.(C) No.3241 of 2008 ------------------------------------------- Dated this the 28th day of January, 2008 JUDGMENT The challenge in this writ petition is against Ext.P5 order of detention of electrical goods transported by the petitioner on the allegation that only photo copy of the invoice was accompanying the consignment. Petitioner submits that the original was misplaced while in transit and it is also stated that they have already lodged a complaint with the police authorities in this behalf. It is in view of this, petitioner submits that there is absolutely no justification for detaining the goods and demanding the security mentioned in Ext.P5. 2. The question whether it was a case of innocent misplacement of the documents or an attempt to evade duty is a matter for enquiry. Petitioner being a company, having a valid certificate of registration and as it was only case of a stock transfer, I do not think, it is necessary to continue the detention of the goods pending adjudication. WPC3241/2008 2 Therefore, I dispose of this writ petition directing the respondent to continue the adjudication and to release the goods detained as per Ext.P5 to the petitioner on their executing a bond without sureties. ANTONY DOMINIC, JUDGE csl