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Judgment
R. Jayasimha Babu, J.—Petitioner is an importer and has imported Camay toilet soap. According to him, this consignment is meant for sale
in Delhi. Even before the consignment could be cleared from the bonded warehouse after payment of duty, the goods were attached by the officers
of the sales tax department on the ground of suspicion which are based solely on the fact that a notice had been sent to the petitioner at the address
given by the petitioner, but which notice came back unserved.
Petitioner has produced documents to show that it has applied for registration in Delhi. It has stated that this is the first import that it has effected
and that the goods imported are meant for sale in Delhi and none of it is meant for sale in Tamil Nadu. Petitioner has also offered to co-operate
with the enforcement wing authorities to ensure that the consignment is removed from Tamil Nadu and that there is no possibility of the goods being
sold within Tamil Nadu.
The role assumed by the enforcement wing officers in this case goes far beyond the limits of their power. All officers who are entrusted with the
power of the State must be conscious of the fact that they are dealing with citizens whose right are to be protected and not to be trampled upon.
Law is not a tool meant to cause hardship but is meant to ensure that the rights of the persons who are required to obey the law as also that, which
is due to the State are properly protected.
We find no legal justification for the action taken by the authorities in this case. The goods shall be released to the petitioner as the initial
attachment itself is one which cannot be sustained in law. The petitioner, however, shall remove the goods from the Port under the supervision of
the officers of the enforcement wing who shall ensure that the goods are moved out of the State. Petitioner shall also give an undertaking that no
part of the goods shall be sold in Tamil Nadu or by way of inter-State sale from Tamil Nadu. Petitioner shall also furnish bank guarantee for a sum
of Rs. 2,00,000 (rupees two lakhs only) to ensure compliance with the terms of this order. The reasonable expenses incurred by the State in
deputing its officers to ensure movement of the goods from the place of storage to the border of the State and beyond shall also be borne by the
petitioner. The movement of goods can commence immediately after the bank guarantee and undertaking are furnished by the petitioner. These
writ petition is accordingly allowed. Connected miscellaneous petition is closed.