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IN THE HIGH COURT OF KERALA AT ERNAKULAM
DEVAN RAMACHANDRAN, BASANT BALAJI, JJ
THE ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.1, PALAKKAD – Appellant
Versus
M/S. AUTHENTIC METALS – Respondent
| Table of Content |
|---|
| 1. initiation of tax detention by authorities via form mov-10. (Para 2 , 3) |
| 2. contentions raised by both parties regarding legal status of goods. (Para 4 , 6) |
| 3. ongoing proceedings under form mov-10 affect ruling on detention. (Para 7 , 8) |
| 4. legal claims about the process and actions required under law. (Para 9 , 10) |
| 5. final conclusion directing statutory proceedings regarding detention. (Para 11 , 12 , 13) |
JUDGMENT Devan Ramachandran, J.
Even though we are considering this matter for admission, we have heard it in full detail and the learned counsel on both sides made elaborate submissions. We also have the consent of both sides that we can dispose of this Appeal at this stage itself.
2. The Enforcement Officer, along with the Assistant Tax Officer of the 3rd appellant – State Goods and Service Tax Department, are in Appeal; and they assail the judgment of the learned Single Judge of this Court in WP(C)No.881/2026.
3. The presented facts, compendiously, are to the effect that the consignment of the respondent was intercepted by the 2nd appellant on 25.11.2025 and a suspicion was entered that the goods covered by the documents were not properly accounted for, thus leadi
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