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2015 (10) TMI 1299 - HC - VAT and Sales TaxWhether bill of entry was not a valid document or invoice and, therefore, the penalty u/s 86(19) of the DVAT Act has been correctly imposed - impounding order u/s 59/61 of the DVAT and recorded the reason for doing so as: "Goods without Bill" - Held that:- there is no mention of the absence of GRs in the “Mal Roko Aadesh‟. The only reason cited is that the goods were 'without bill". The relevant documents of import, including the B/E, customs certificate etc. were produced by the dealer on the next day along with the letter dated 29th July 2011. - The third reason mentioned in the opinions of the majority is that the statement of the driver substantiated the case of the VATO. This statement was, however, never put to the Appellant and has been held to be inadmissible - there was no legal justification for issuance of the impugned penalty order under Section 86 (19) of the DVAT Act. - Decided in favour of assessee.
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