The petitioner carries on a tour operation business and is also an avid golfer as per the averments in the writ petition. 2. The writ petition was filed on the goods being detained at the entry check post when the petitioner along with him brought one set of golf irons along with a golf bag, for his personal use. The same was covered by Exhibit P2 invoice, wherein tax was also paid.
3. On the ground that the invoice was issued in the office address of the petitioner, the goods were detained, suspecting sale within the State. It has to be immediately noticed that the business carried on by the petitioner is only in tour operations and he does not at all deal with sports items. In any event, the goods were released without insisting for any security. The petitioner submits that no adjudication proceeding has been initiated till now.
W.P.(C).No. 4291 of 2012 2 If that is the case, going by the facts revealed from the writ petition, as also the detention notice, there is absolutely no reason why an adjudication proceeding should be proceeded with. In such circumstance, if adjudication proceeding has not been initiated, it is directed that no such proceeding be initiated on the basis of Exhibit P3 notice, and if initiated, the same is directed to be closed.
Writ petition allowed.
Sd/-
K. VINOD CHANDRAN JUDGE // True Copy // P.A. To Judge DSV/10/06