Petitioner challenges Ext.P3 in so far as there is a direction to furnish security for an amount of ₹ 2,16,024/-. The said order has been passed taking into account the total weight of the consignment that is 8945 Kilograms. As per the invoice given by the petitioner, the quantity was shown as 6,600 Kg. The complaint of the petitioner is with reference to the quantum of the amount called upon to be deposited as security. According to the petitioner, the difference in quantity is only 2,345 Kg and the value at ₹35/- per Kg along with gross profit will come to ₹94,386/-, for which the tax liability is only 21,236/-
and even if the double of the amount is taken, the security to be demanded will be only ₹ 42,474/-.
Having regard to the aforesaid submission and having heard the learned Government Pleader, I am of -2-
W.P.(C). No. 25901 of 2014 the view that there is justification for taking such a contention. However, I am not expressing any opinion on the merits of the case. The writ petition is disposed of as under:
The goods shall be released by the respondents on condition that the petitioner deposits an amount of ₹ 42,474/- (Rupees forty two thousand four hundred and seventy four only) before the competent authority. The petitioner is entitled to file appropriate representation before the adjudicating authority, which shall be disposed of in accordance with law.
Sd/-
A.M. SHAFFIQUE JUDGE das