IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI TUESDAY, THE 6TH MAY 2008 / 16TH VAISAKHA 1930 WP(C).No. 14266 of 2008(W) ----------------------------------------- PETITIONER: -------------------- ABT PARCEL SERVICE,III/275,KUNNUMPURAM, DESOM POST,ALWAYE,REP.BY ITS SENIOR MANAGER, C.RAJAGOPAL. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES,SQUAD NO.III,THRISSUR, AT MINI CIVIL STATION,IRINJALAKUDA. 2. M/S.HEINZ INDIA PVT.LTD, C/O.COMMERCIAL COMBINES,V/629A,UNICHIRA,THRIKAKARA. 3. M/S.JOY ENTERPRISES,NEAR MUNICIPAL BUS STAND,N.H. ROAD,ADIMALI. 4. M/S.DILKUSH POLYMERS,PAZHAMTHOTTAM, PULLARKODE,ALWAYE. 5. M/S.UNITED ENTERPRISES,ALWAYE. BY GOVERNMENT PLEADER (TAXES) SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss V.GIRI,J. ------------------------- W.P ( C) No.14266 of 2008 -------------------------- Dated this the 6th May, 2008 J U D G M E N T I heard learned counsel for the petitioners and learned Government Pleader. Though the adjudication under Exhibit-P1 has been challenged, in the circumstances, it will be appropriate that goods detained under Exhibit-P1 are released on condition. Accordingly, the writ petition is disposed of directing the 1st respondent to release the goods detained under Exhibit-P1 on the petitioner furnishing a Bank Guarantee for the amount demanded therein. Adjudication proposed under Exhibit-P1 shall be completed, within a period of three months from the date of receipt of a copy of this judgment. (V.GIRI, JUDGE) ma K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007 Common issues are raised for consideration in all these writ petitions. Reference is made to the facts in Writ Petition No.4562/2008 for the sake of convenience.