J U D G M E N T

The petitioner is aggrieved with the detention of goods as is seen from Ext.P7. The petitioner's case is that the goods were purchased by one M/s. Rose Wood Projects Private Limited from outside the country, who is a dealer in Haryana and before the goods were cleared from the Port at Chennai, the sale was made on high seas to the petitioner.

2. The petitioner, though registered in the State of West Bengal, has presently obtained a contract with the Indian Navy and was transporting the machinery imported to the work site at Cochin, when the goods were detained. It is admitted that the petitioner as of now are not registered within the State of Kerala and is intending to take a registration.

W.P.(C)No.3545/2017

3. The defect noticed is that Form 16 and Form 8F accompanying the transport shows the name of the owner of goods as M/s. Rose Wood Project Private limited. It was contended that it was a mistake since the agent, who uploaded the said documents showed the name of the person, who purchased it originally and transferred it on high seas sales to the petitioners.

4. The officer has detained the goods on the suspicion that there was a sale conducted after the clearance