(1.) The petitioner is a Public Limited Company and is a registered dealer on the rolls of third respondent. Petitioner is aggrieved by detention of 250 numbers of Dinner Sets transported from Cochin to Alappuzha. According to the petitioner goods under transport was intended to be given as free gifts for customers who purchase various home appliances manufactured by the petitioner. The transport was accompanied by Ext.P3 letter issued by the petitioner. Ext.P3 which will indicate that the goods are intended for the purpose of giving as customer gifts.
(2.) In Ext.P4 notice, the reason for detention mentioned is that, going by letter issued by the petitioner the goods are intended to be given as free gifts to the customers for the period from 1st July 201 to 15th September 2010, but it is noticed that consignment was effected much after the period prescribed. Therefore it is observed that the consignment was not supported by the valid document and suspecting that the goods are intended for sale by evading payment of tax, security deposit was demanded.
(3.) The petitioner had produced various documents such as invoices pertaining to the transport, letter issued by the petitioner (Ext.P3) and brochure published by the petitioner containing offer of gifts etc. It is contended that the dinner sets were despatched on a date after the stipulated period, only because the gifts were not available during the relevant period. It is further stated that the transport was effected to the dealers for distribution of the items to those who purchased Home Appliances during the relevant period.