In this writ petition, the grievance of the petitioner is regarding Ext.P5 whereby a consignment of 'plastic moulded furniture', transported by the petitioner for their own use, are detained on the ground that the goods were not accompanied by documents in support of the claim that the goods were for their own use. The materials produced in this writ petition by the petitioner prima facie substantiate their contention.
2. Therefore, although in the nature of the allegations raised, the matter needs adjudication, still I am of the view that no prejudice will be caused if the goods are released to the petitioner on their executing a bond without sureties. This is all the more so, having regard to the fact that the petitioner is a dealer registered under the KVAT Act. W.P.(C).20939/12 2
3. In such circumstances, the goods detained as per Ext.P5 shall be released to the petitioner subject to execution of bond without sureties.
Writ petition is disposed of as above.
Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ PA To Judge