TMI Blog1999 (3) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in order to enable the applicant to apply for sales tax permit for importation of the said bearings into West Bengal. Since, bearing is a notified commodity, the applicant applied in form 40 with necessary documents for issue of permit. The applicant claims that a permit was issued by the respondent No. 2 (Commercial Tax Officer, Corporate Division) and the bearings, contained in 14 wooden boxes, having reached the International Airport at Calcutta, the applicant engaged M/s. Express Clearing Agency as the clearing agent. Accordingly, the clearing agent got the goods cleared from the customs authority on February 10, 1998 and loaded the same, along with some quantity of medicine belonging to M/s. Dey's Chemicals, in Truck No. WB 03-7505 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.. The respondents' pleas, as canvassed in the affidavit-in-opposition, resisting the applicant's prayer are that the airport at Calcutta has a checkpost and that the applicant having transported the goods (898.800 kgs. Cylindrical Roller Bearings) from the airport check-post area without getting the permit endorsed by the check-post authority at the airport has contravened the legal provisions of rule 212 of the West Bengal Sales Tax Rules, 1995 (in short, "the 1995 Rules") and has thereby attracted the penal provisions of section 71 of the 1994 Act. According to the respondents, the impugned seizure as well as the order imposing penalty are valid and do not suffer from any illegality. 3.. The contentious issue before us is whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.. The applicant before us duly performed the above formalities by getting the Air Consignment Note and the declaration duly endorsed by the competent authority before taking delivery of the goods from the airport. It is the specific case of the applicant that the driver produced the road challan and the declaration when the respondent No. 1 intercepted the truck carrying the boxes of bearings. This assertion has not been disputed by the respondents. Thus, the applicant has fully complied with the provisions of rule 211. 6.. Mr. J.K. Goswami, learned State Representative, however, contends that mere compliance with the statutory formalities as provided in rule 211 is not enough and that the airport at Calcutta being also a check-post t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through airport. In view of the circumstances we find that the applicant cannot be indicted on the plea of violation of the provisions of section 68 read with the rules framed thereunder, in connection with the goods (bearings) as are the subject-matter in the instant case. Therefore, it is not necessary to go into the question whether the applicant's truck carrying the consignment of bearings was actually proceeding towards the airport check-post situated at the domestic terminal with an intent to get the declaration, which was previously endorsed by the competent authority, for further endorsement under sub-rule (4) of rule 212 by the check-post authorities or tried to sneak out of the area with intent to evade such endorsement. Be it men ..... X X X X Extracts X X X X X X X X Extracts X X X X
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