No detention of Goods in Transit for alleged Wrong Classification

Asharaf Ali K H  Assistant State Tax Officer (Kerala High Court)

High Court held that the allegation of mis-classification of goods cannot warrant detention of the goods during transit. If the officer feels that there have been misclassification of the goods, then a report to be prepared and sent to the Assessing Officer, who can consider the said report and objections at the time of finalising the assessment.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

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