AMBER IMPEX Vs. TAMIL NADU TAXATION SPECIAL TRIBUNAL

JUDGEMENT

(1.) PETITIONER is an importer and has imported Camay toilet soap. According to him, this consignment is meant for sale in Delhi. Even before the consignment could be cleared from the bonded warehouse after payment of duty, the goods were attached by the officers of the sales tax department on the ground of suspicion which are based solely on the fact that a notice had been sent to the petitioner at the address given by the petitioner, but which notice came back unserved.

(2.) PETITIONER has produced documents to show that it has applied for registration in Delhi. It has stated that this is the first import that it has effected and that the goods imported are meant for sale in Delhi and none of it is meant for sale in Tamil Nadu. PETITIONER has also offered to co-operate with the enforcement wing authorities to ensure that the consignment is removed from Tamil Nadu and that there is no possibility of the goods being sold within Tamil Nadu.