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2013 (4) TMI 462 - HC - VAT and Sales TaxSeizure of truck containing Desi Ghee and other milk products - penalty imposed - goods imported by road accompanied a challan and a blank declaration form - revisionist submitted that by mistake the declaration form was not filled-in or duly verified with no intention not to carry along with the goods imported, a declaration duly verified - Held that:- There may be some substance that, by reason of mistake, inadvertence or error, the accompanying declaration form was not filled-in but it is impossible to state, with certainty, that only because of mistake, inadvertence or error, the accompanying declaration form was not filled-in. There was nothing in the declaration, which would show that the same stood appropriated to the goods in question, and that the said declaration cannot be used for any other goods. That being the situation, it is also possible that the revisionist was taking a chance of taking the goods without appropriating the goods to the declaration form for using the declaration form for the next trip. In the circumstances, not only the seizure was valid, but imposition of penalty too was valid.
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