DRA INDUSTRIES LIMITED Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) BY consent of counsel for both sides, the writ petitions are taken up for final disposal at the admission stage.

(2.) THE petitioner company has come up with the present writ petitions to quash the goods detention notice dated 19.8.2014.

(3.) THE petitioner Company is dealing with Billet Steel business at Chennai and Andhra Pradesh. According to the petitioner company, when they imported goods from South Africa, though they have completed all the customs formalities, the same has been detained by the respondents on the ground that the petitioner has not produced valid transit pass. The second respondent imposed a fine at 5%. The second respondent also directed the petitioner company to pay two times of tax as compounding fees. According to the petitioner company, since they have paid all the duties for the consignment, the demand of 5% fine amount and compounding fee is unsustainable in law. Therefore, the petitioner company is before this Court.