Goods in Transit — A consignment of copra that was transported at the instance of the petitioner was detained by the respondent and thereafter respondents issued a detention notice determining the tax and penalty for the purposes of the security to be furnished by the petitioner. Writ petition disposed of with the directions that if the petitioner furnishes a bank guarantee for the tax and penalty amount determined in the impugned notice, then the respondent shall release the consignment and the vehicle to the petitioner. — Royal Traders Vs. The Assistant State Tax Officer [2019] 19 TAXLOK.COM 040 (Kerala)