ALPHA INDUSTRIES, REP BY ITS PARTNER M ABRAHAM ROY Vs. COMMERCIAL TAX OFFICER, AIR CARGO, VEHICLE CHECK POINT, CHENNAI

JUDGEMENT

(1.) The petitioner is aggrieved against the proceedings of the first respondent dated 08.03.2017, detaining the petitioner's goods viz., a printing machinery and the consequential notice dated 13.03.2017, calling upon the petitioner to pay the tax and penalty totalling a sum of Rs.7,11,123/-.

(2.) The case of the petitioner in short, is as follows:-

(3.) A counter affidavit is filed by the first respondent wherein it is stated that on verification in the Ice Gate Website, it is found that the petitioner had not declared the three imports made by them by Sea and Air on 15.09.2016, 04.10.2016 and 07.03.2017. Therefore, it is contended by the first respondent that the impugned proceedings have been rightly issued against the petitioner. However, it is admitted in the counter that the petitioner filed letter on 09.03.2017, wherein they claimed that the goods imported are capital goods and that they are not doing any trading business.