Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 142 - HC - VAT and Sales TaxImposition of penalty - Section 78(5) of the RST Act - Import of certain electrical goods from Singapore - Declaration form ST-18A was not found with the driver - Held that:- the penalty has rightly been deleted by the DC(A) and the said order has been upheld by the Tax Board which is just and proper. Admittedly, the goods were being imported directly from Singapore as per bill of entry and builty etc. produced at the time when the vehicle was intercepted. It is also admitted that the said goods had directly come after custom clearance from New Delhi International Airport and such a finding of fact has been noticed by all the three lower authorities. In my view, there is a difference in between the goods coming in the state of Rajasthan from other States as against the goods being directly imported from foreign countries as in the instant case. No occasion would arise for carrying a declaration form in such a case as the foreign seller may not be aware of such eventualities of filing of declaration form ST-18A. Needless to mention it will be detrimental to even imports from foreign countries as the foreign seller may not be aware of Indian Laws (Tax) and filling such declaration form as and when goods are sold to Indian Traders/Businessman and which came after custom clearance. Though Rule 53 prescribes that declaration form ST-18-A is required to be carried but in my view, not at least in such an eventuality where the goods were directly imported from the foreign countries. It is also a finding of fact recorded even by the AO that the claim of the respondent-assessee was that the goods were brought into India for self use (for own use) and consumption and not for sale. Taking into consideration these finding of fact recorded by the DC(A) and such finding of fact upheld by the Tax Board, in my view, the order impugned is just and proper and is not required to be interfered with. - Decided against the revenue
|