The petitioner is a consignor, whose goods were detained at the exit check post. The petitioner being a registered dealer within the State, consigns mobile phones to another dealer out-side the State. The petitioner and the consignee are said to be super stockists dealing in mobile phones. The reason for detention was that the value shown in the invoice was far lesser than that shown as MRP on the product. However, the sale being between the super stockists, it is not for the check post authorities to decide upon what would be the rate applicable for such sale. 2. In such circumstance, there shall be an order directing release of the goods detained, expeditiously on furnishing simple bond without sureties.
The Writ Petition is allowed. No cost.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.