The petitioner's goods were detained by the 2nd respondent, as is evidenced by Exhibit P7. The goods were detained on 17.12.2013. The petitioner only prays that the adjudication may be completed in a time bound manner and the goods released after the adjudication is over, subject to his satisfying the conditions, if any, imposed on him. 2. In the above circumstance, there shall be a direction to the competent authority to complete the adjudication within a period of one month from the date of receipt of a certified copy of this judgment. It is also to be noticed that the petitioner is the consignor who had sent the goods into the State of Kerala; and the 4th respondent is the consignee, who is registered under the Kerala Value Added Tax Act, 2003. Since no notice was issued to the consignor and the consignee refused to accept the goods, the petitioner shall produce the certified copy of this judgment before WP(C).No.13149 of 2014 - 2 -
the authority within two weeks from today and on production of the same, the petitioner shall be issued with a notice regarding the adjudication proceedings and the adjudication proceedings shall be proceeded with and completed against the petitioner. The goods detained shall not be disposed of within the period of adjudication and after an order is passed, the release/disposal of the goods shall be subject to such orders.
Writ petition disposed of as above.
vku/-
( true copy ) Sd/- K.Vinod Chandran Judge.