PAE LTD Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(2.) A consignment of Lead Acid Batteries imported by the petitioner from Bangladesh was detained at the check post as per Ext.P6. The reason mentioned is that the goods were accompanied only by photo copies and that the goods were not accompanied by the documents prescribed under Section 46(3) of the KVAT Act.