JUDGMENT K. Raviraja Pandian, J. - 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 of 2003 dated August 6, 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 April 10, 2003 (detention order). The prayer in W.P. No. 33079 of 2003 is for the issuance of a writ of certiorarified mandamus to call for the records in O.P. No. 725 of 2003 dated August 6, 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 April 9, 2003 (detention order). 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 March 20, 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 (3,840 bags) of polypropylene granules 5032-E1 Grade, Exxonmobil, valued at Rs. 34,83,288. On the arrival of the goods, the petitioner filed bill of entry Nos. 476034 to 476039 dated March 28, 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. 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 March 27, 2003 and bonded the goods after assessment in a warehouse under the provisions of the Customs Act, 1962. In respect of W.P. No. 33078 of 2003, on April 10, 2003, the second respondent passed an order of detention of the said plastic granules under the provisions of the Tamil Nadu General Sales Tax Act, 1959, under the premise that Saraf Fincom (P.) Ltd., was the consignor and the petitioner was the consignee. Consequent to the said detention order, the petitioner filed various documents to prove its ownership. However, the respondent issued a notice under section 46(1)(a) read with section 41A of the Tamil Nadu General Sales Tax Act, 1959, giving an opportunity to Saraf Fincom (P.) Ltd., to compound the offence in a sum of Rs. 4,91,874 being two times of the tax due and to pay the tax sum of Rs. 2,45,937 on the value of the goods, by marking a copy to the petitioner. Similarly, in W.P. No. 33079 of 2003, on April 9, 2003, the second respondent therein passed an order of detention of the said plastic granules under the provisions of the Tamil Nadu General Sales Tax Act, 1959, under the premise that P.P. Products (P.) Ltd., was the consignor and the petitioner was the consignee. Consequent to the said detention order, the petitioner filed various documents to prove its ownership. However, the respondent issued a notice under section 46(1)(a) read with section 41A of the Tamil Nadu General Sales Tax Act, 1959, giving an opportunity to P.P. Products (P.) Ltd., to compound the offence in a sum of Rs. 92,194 being two times of the tax due and to pay the tax sum of Rs. 49,097 on the value of the goods, by marking a copy to the petitioner. The petitioner filed its objection supported with supporting materials, but in vain. 92,194 being two times of the tax due and to pay the tax sum of Rs. 49,097 on the value of the goods, by marking a copy to the petitioner. The petitioner filed its objection supported with supporting materials, but in vain. In those circumstances, the petitioner moved the Tamil Nadu Taxation Special Tribunal by filing original petitions and the original petitions were dismissed by directing the petitioner to move the authorities by way of revision under section 33 of the Tamil Nadu General Sales Tax Act, 1959. The correctness of the said orders is canvassed in these writ petitions. At the time of admission, an interim order was passed directing the release of the goods on certain conditions. As such, the goods were released. Learned counsel appearing for the petitioner submitted that the detention orders have been passed purely on surmises, because the fact remains that the goods have been purchased by the petitioner on high seas sale and cleared for warehousing and the goods were warehoused. The goods were not cleared for home consumption; that the goods are under the control of the customs authority, i.e., prior to clearance by the petitioner, there cannot be any taxability under the Tamil Nadu General Sales Tax Act, 1959, and such goods are yet to be imported and merged with the other goods in the local area. This court, in the decision of the Division Bench of this court in Tarajyot Polymers Limited v. Deputy Commercial Tax Officer reported in [2005] 140 STC 239, to which incidentally one of us is a party, considered the issue with reference to sections 2(ab) and 5(2) of the Central Sales Tax Act, 1956 and under sections 47 and 68 of the Customs Act, 1962, along with article 286 of the Constitution of India, with reference to the fact that the goods were imported and the goods have been warehoused and yet to be cleared under section 68 of the Customs Act, 1962, for home consumption at the time of passing of the detention order, the authorities under the Tamil Nadu General Sales Tax Act, 1959 have no power to pass an order of detention. However, with reference to the power conferred on the authority under section 46(1)(a) and section 41A of the Tamil Nadu General Sales Tax Act, the Division Bench held that when the goods were still with the customs authorities and yet to be cleared for home consumption, there was no possibility for the importer to remove the goods that too clandestinely against the statutory provisions under section 41A, and therefore, the invocation of penal provision and resultant reminders under section 46(1)(a) cannot be countenanced. The facts of the present case is also identical to that of the case considered by the Division Bench. Hence, following the Division Bench judgment, we are of the view that the levy is not in accordance with law and hence, the writ petitions are allowed. However, the feasibility of the issue subsequent to the clearance of the goods could be tested by the authority after it is considered in accordance with the statutory provisions. No costs.