2018 (3) TMI 1450 – KERALA HIGH COURT – [2017] 105 VST 242 (Ker) – Detention of goods – it was alleged that there was no nexus between the documents accompanied and actual goods under transport – Held that: – the Intelligence Inspector shall made a fresh assessment recomputing the value of the goods and shall compute the CGST and SGST payable together with penalty. On payment of 50% of such demand along with execution of a simple bond for the balance amounts, the goods shall be released – petition disposed off. – W. P. (C) No. 28154 of 2017 (T) Dated:- 25-8-2017 – K. Vinod Chandran, J. R. Muralidharan (Aroor), for the petitioner. V. K. Shamsudheen, Government Pleader, for the respondents JUDGMENT The petitioner is aggrieved with Ext.P5 de
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on physical verification it was found that there were excess goods being transported interstate. The invoice is for 12mm commercial plywood of 1005.28 Sqm and 18 mm plywoods of 1255.83 Sqm. What was available in the vehicle, as is seen from Ext.P5, was 1020.07 Sqm of 10 mm plywoods and 1440.89 Sqm of 12 mm plywoods and 96.18 Sqm of 15 mm plywoods. Hence it was found that there was no nexus between the documents accompanied and actual goods under transport. Hence Ext.P5 was issued. 3. Since 12mm plywood of 1005.28 Sqm is covered by the invoice, the balance portion in excess found on inspection shall alone be computed for estimating the value of the goods suppressed along with the value of 10 mm and 15 mm plywoods as detected on physical insp
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