- (1.) THE prayer in W. P. No. 33078 of 2003 is for the issuance of a writ of Certiorarified Mandamus to call for the records in O. P. No. 742/2003 dated 6. 8. 2003 on the file of the first respondent and quash the same as illegal and to direct the second respondent to release the goods to the petitioner detained in GD No. 1/2003-04 dated 10. 4. 2003 (detention order ).
(2.) THE prayer in W. P. No. 33079 of 2003 is for the issuance of a writ of Certiorarified Mandamus to calling for the records in O. P. No. 725/2003 dated 6. 8. 2003 on the file of the first respondent and quash the same as illegal and to direct the second respondent to release the goods to the petitioner detained in GD No. 1/2003-04 Group II enforcement/central dated 9. 4. 2003 (detention order ).
(3.) THE petitioner in these writ petitions is the manufacturer of Jumbo bags by using plastic granules as a raw material and is a recognised Export House. The petitioner is also a registered dealer under the Karnataka sales Tax Act, 1957 and the Central Sales Tax Act, 1956. The petitioner is in the practice of purchasing its requirement of plastic granules on high sea basis in accordance with the provisions of Section 5 (2) of the central Sales Tax Act, 1956. In respect of W. P. No. 33078 of 2003, on 20. 3. 2003, the petitioner company entered into a high sea sale agreement with Saraf Fincom (P) Ltd. , Archana complex, No. 37/12-1, 4th Cross Lalbagh Road, Bangalore-27, for purchasing 96,000 metric tons (3840 bags) of polypropylene Granules 5032-E1 Grade, Exxonmobil, valued at 34,83,288/ -. On the arrival of the goods, the petitioner filed Bill of Entry Nos. 476034 to 476039 dated 28. 3. 2003 and bonded the goods after assessment in a warehouse under the provisions of the Customs Act, 1962. In respect of w. P. No. 33079 of 2003, the petitioner entered into a high sea sale agreement with P. P. Products (P) Ltd. , Archana Complex, no. 37/12-1, 4th Cross Lalbagh Road, Bangalore-27, for purchasing 17. 5 metric tons (700 bags) of Polypropylene granules M9600 Grade, Exxonmobil, valued at Rs. 9. 94 lakhs. On the arrival of the goods, the petitioner filed Bill of entry No. 475547 dated 27. 3. 2003 and bonded the goods after assessment in a warehouse under the provisions of the customs Act, 1962.;