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2014 (1) TMI 569 - HC - VAT and Sales TaxPenalty under Section 10-A - Use of Form-C and Form-31, without any authority - Held that:- assessee has imported the goods. It is claimed that in Form-A, the assessee has attached the list mentioning the items for the purpose of import and re-sale. But, fact remains that without registration and without proper permission, he has imported the electrical goods and machinery and parts - Tribunal observed that on 08.01.1982, the assessee has submitted merely Form-A, but without any list. Concurrent findings have been recorded by both the appellate authorities. When the concurrent findings have been recorded by the appellate authorities, then no interference is required. The said findings has not been challenged - assessee has not attached the list along with the Form-A. Goods were imported without any registration and authority. When it is so, then the penalty levied is justifiable - Decided against assessee.
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