HC : Detaining Officer cannot delve into classification & valuation of goods moving inter-state

Kerala HC overturns detention of goods moving interstate on ground of misclassification and undervaluation, holds that said issues can be considered by respective Assessing Officers of the States and not by Detaining Officer; Notes that goods were consigned from Tamil Nadu and on verification, it was revealed that they were classifiable under HSN Code 3926 attracting GST at 28% while invoice taxed them at 18% under HSN Code 4601; Observes, while undisputedly, State authoritie...