HC: Directs Revenue to complete pending adjudication proceedings pertaining detention of consignment at earliest

Kerala HC directs Revenue to complete the adjudication proceedings at the earliest, holding that it is only proper that a conclusion is not entered into at this juncture as adjudication is pending; Notes that Assessee is engaged in manufacture and sale of bicycles and on the basis of orders received, the consignment was being transported in a lorry which was intercepted and detained on reason being there was a time delay between the invoices and transportation which raised su...