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2020 (8) TMI 450 - HC - VAT and Sales TaxLevy of penalty u/s 31(8) of Haryana VAT Act - allegation that the driver was not carrying statutory documents though the goods in the present case have been imported from out of country and the Custom Duty has been paid on the same - appellant argued that the penalty imposed was illegal, there could have been no evasion of tax as the goods were imported from Germany and it was accompanied by challan VAT D-3 and bill of entry. HELD THAT:- The contentions raised lack merit. The documents produced showed import by NAW, the goods were moving from Tuglabad to Faridabad, as per the handwritten slip and the statements recorded, the goods were to be delivered to the appellant directly. There was no document accompanying the goods for the said transaction i.e. transfer to the appellant. It would be worth mentioning here that the employee of the appellant was accompanying the goods, yet he was not carrying any document for the transaction between NAW and the appellant - The fact that the goods originated from Germany will not be of any help in the present case as there would be no tax involved in the hands of the importer so far as import transaction is concerned but the subsequent transaction would be governed by the provisions of the Act. The stand taken by the appellant that the goods were being sent for job work was not substantiated, as no agreement to the said effect was produced. The challan for transfer of goods was produced after a delay of 14 days, there is no mention of time of removal of goods in the challan and the same has rightly been not found worth reliance. There is another aspect of the matter, inspite of the fact that the goods worth ₹ 30 lacs odd were detained by the authorities, yet the principal/real owner (as per the case of the appellant) neither came forward in the penalty proceedings nor produced evidence which was solely in its possession, to substantiate the stand taken and the averments made. Appeal dismissed.
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