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2013 (3) TMI 278 - KERALA HIGH COURTPenalty under Section 47(6) of the KVAT Act - Goods have reached Feroke without declaring the same at two check posts - as per petitioner the goods having already suffered penalty by Ext.P2, cannot be subjected to proceedings under Section 47(2) once again - Held that:- What is relied on by the petitioner is Ext.P1, the Forest pass to contend that what was transported from Virajpet was 20 Tones and that therefore, there was no change in the quantity transported. However, neither in Ext.P2 nor in Ext.P1, is there any mention that the consignment was accompanied by Ext.P1 forest pass. That apart, goods have reached Feroke without declaring the same at two check posts enroute. Admittedly, the value estimated was at Rs.1,37,500/- and Rs.11,100/- was levied as penalty. The value now estimated is Rs.18 Lakhs. This substantial variation in the value and also the suspicious circumstances that were pointed out, create credibility of the case of the respondents and therefore this may not be a case which is fit for interference in a proceedings under Article 226 of the Constitution of India - petitioner can file statutory appeal within three weeks from today that will be entertained by the appellate authority ignoring the delay.
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