Goods correctly detained as description of goods & tax rate mentioned in document is different from goods transported: HC

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 2 November, 2022

Detention of goods

Case Details: Shrimali Industries (P.) Ltd. v. State of Rajasthan - [2022] 143 438 (Rajasthan)

Judiciary and Counsel Details

    • Sandeep Mehta & Kuldeep Mathur, JJ.
    • Sharad Kothari for the Petitioner.
    • Hemant Dutt for the Respondent.

Facts of the Case

The goods and vehicle were detained for mis-declaration of goods as description of goods given in document was different from goods transported. The petitioner filed writ petition to quash order detaining goods and conveyance and show cause notice issued.

High Court Held

The Honorable High Court observed that goods were shown as aluminium scrap in documents while goods transported were brand new aluminium sections. The petitioner tried to evade payment of tax as tax rate of goods in transit was higher than tax rate of goods mentioned in documents. Therefore, detention of such mis-declared goods by department was correct and writ jurisdiction could not be invoked for quashing show cause notice.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied