IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 23RD NOVEMBER 2009 / 2ND AGRAHAYANA 1931 WP(C).No. 31652 of 2009(B) --------------------------------------- PETITIONER(S): ---------------------- M.K. ABDUL AZEEZ, M.K.F. TRADING COMPANY KEECHERY, CHOONDAL PO, THRISSUR DISTRICT. BY ADV. MR.N.MURALEEDHARAN NAIR MR.T.G.ABHILASH RESPONDENT(S): ------------------------ INTELLIGENCE INSPECTOR SQUAD NO.IV , ERNAKULAM COMMERCIAL TAXES EDAPPALLY, KOCHI-24. BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 31652 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of November, 2009 J U D G M E N T 1. The petitioner has approached this court challenging Ext.P7 notice issued under Section 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). The detention proposed was with respect to goods imported which was intended to be cleared through customs barriers of Cochin Port. It is now submitted that the goods which are iron scraps was permitted to be mutilated by the customs authorities and the mutilation process is going on. 2. Learned Government Pleader appearing for the respondent on instructions submitted that since the goods are permitted to be mutilated, the suspicion based on which Ext.P7 has been issued no more exists and therefore a further notice has already been issued withdrawing the detention. W.P.(C)No. 31652 of 2009 -2- 3. The above submission is recorded and the writ petition is dismissed as infructuous. C.K. ABDUL REHIM JUDGE shg/