JUDGMENT :

Prayer: Appeal filed under Clause 15 of Letters Patent Act, against the order dated 20.07.2017 made in W.P.No.18530 of 2017.

This Intra Court Appeal was made against the order passed by the writ court in W.P.No.18530 of 2017 by order, dated 20.07.2017.

2. The writ petitioner is the appellant herein who filed the writ petition for the prayer of writ of certiorarified mandamus to call for the records and quash the proceedings issued by the respondent in Proceedings GD.No.1131/RS-III/C/2016-17, dated 21.02.2017.

3. The case of the writ petitioner before the writ court was that, the petitioner is a consignor having office at West Bengal and in order to export the goods to a Malaysian company at Kuala lumpur, the petitioner sent bundle of readymade garments to Chennai port and on the way, on reaching Chennai, it has been kept at a godown of one M/s. Sre Ranga Logistics at No.55, Sothupakkam Road, Chennai - 52.

4. According to the petitioner, the goods in question are meant for export and it has not been transported for any inter state sale. While so, when the goods were kept at the godown of the said logistics the same was intercepted or inspected by the respondent/Revenue and acc