TMI Blog2008 (1) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner No. 3 is a member and Mr. Dilip Kumar Baid, the constitute attorney of the Association have also joined as petitioner, alleging unnecessary harassment of marble dealers by the officers of the Dalkhola check-post. Petitioner No. 3 in course of his business imported three consignments of various types of marbles from Rajasthan. The said consignments entered West Bengal through Dalkhola check-post on December 10, 2007. All the required documents including way bill, invoices, consignment notes, etc., were produced. In spite of production of all the required documents, the Sales Tax Officer, Dalkhola check-post detained the vehicle carrying the consignments on the allegation of undervaluation. On the next date, i.e., December 11, 2007, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e material point of time. Moreover it is well known that price of marble slabs depends upon various factors including quality, size, thickness, etc. Mr. Banerjee, learned State Representative, is unable to show anything from the records to support the impugned order of seizure and penalty. It appears from the records that in the way bill the price of the imported marble was shown as about Rs. 16 per sq.ft. whereas according to the verification report the sale price in West Bengal is about Rs. 23 per sq.ft. It is obvious that there will be a difference between the import price and the sale price. The importers are to incur various costs like transport cost, loading and unloading cost, sizing cost wherever necessary, breakage during transi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... member before penalty is imposed that the importers or the transporters are to be given full opportunity of placing their case and dealing with the materials sought to be used against them. In case of allegation of undervaluation notice of penalty proceeding is to be sent to the importer because it is not possible for the driver or the transporter to answer such allegation of undervaluation. Every officer of the Sales Tax Directorate should remember that seizure does not automatically lead to imposition of penalty and that a penalty proceeding is an independent proceeding to be decided on the basis of the materials placed in such proceeding. For the reasons aforesaid we set aside the impugned order of seizure dated December 11, 2007 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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