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2014 (2) TMI 1091 - ALLAHABAD HIGH COURTUse of Form -C and Form 31 to import the chemicals and machinery without permission - Permission was only for hides and skins - Penalty u/s 10A of the Central Sales Tax Act - First Appellate Authority has reduced the penalty and the Tribunal has confirmed the same - Held that:- assessee has imported the goods without having the proper sanction. The permission was only for the hides and skins but Form C and Form 31 were utilized for importing various chemicals and machinery. Thus, the the assessee has imported the goods without proper permission, wrongly by misrepresenting the facts - The assessee has imported the goods by knowing that the same are without any permission. The First Appellate Authority has already reduced the amount of penalty and at present, there is no further scope to reduce the same - impugned order passed by the appellate authorities appears reasonable and the same is hereby sustained along with the reasons mentioned therein for all the assessment years under consideration - Decided against assessee.
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