TMI Blog2013 (4) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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. - Commercial Tax Revision No. 35 of 2010 With Delay Condonation Application No. 7190 of 2010 - - - Dated:- 27-11-2012 - BARIN GHOSH, U.C. DHYANI, JJ. Mr. S.K. Posti, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st December, 2002. On 21st December, 2002, a truck entered the State of Uttarakhand from the State of Uttar Pradesh containing Desi Ghee and other milk products of the revisionist with a road challan and a blank Form 31. The road challan suggested that the goods were being transferred from the establishment of the revisionist situate at Uttar Pradesh to the establishment of the revisionist situate in Uttarakhand. Form 31, which was then lying in blank, was issued by the Commercial Tax Department of Uttarakhand. Inasmuch as the said Form was lying in blank, the goods were seized, whereupon, the same were permitted to be released upon deposit of security money and, later on, the security deposit was appropriated towards penalty, as was im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to carry, along with the goods imported, a declaration duly verified. It was contended that, in such circumstances, though, at the best, goods could be seized; but, there was no justification for imposing penalty. 6. 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. In other words, 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 possib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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