The petitioner obviously is engaged in the manufacture of refined coconut oil and also deals in palm oil and other edible oils. The petitioner, for the purpose of carrying goods, bought a Chassis of a motor vehicle from M/s.Ashok Leyland Ltd., and while bringing it into the State, the same was detained at the Commercial Taxes Check Post at Walayar and Ext.P2 detention notice was issued. The reason for detention effected by the Intelligence Inspector is that the goods sought to be imported into the State has absolutely no connection with the business carried on by the petitioner. Ext.P1 certificate of Registration shows that the petitioner has been specifically permitted import of Chassis of motor vehicles. In such circumstances, there shall be a WP(C).12782/14 2 direction to the 1st respondent to release the Chassis on execution of simple bond and the proceedings, if any, contemplated shall be finalized within a period of three months. Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs //True Copy//