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2016 (6) TMI 142 - RAJASTHAN HIGH COURT

2016 (6) TMI 142 - RAJASTHAN HIGH COURT - TMI - Imposition 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 inte .....

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y 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 th .....

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- SB Sales Tax Revision Petition No. 204/2011 - Dated:- 21-4-2016 - J. K. Ranka, J. For the Petitioner : Tanvi Sahai, RB Mathur For the Respondent : - ORDER 1. Instant petition at the instance of the Revenue is directed against the order dt.07/08/2007 passed by the Rajasthan Tax Board, Ajmer in Appeal No.1248/2006/Jaipur. 2. Brief facts noticed are that the respondent-assessee had imported certain electrical goods from Singapore. However, since vehicle bearing No.HR-38A/6282 was intercepted at .....

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was no necessity or need to carry declaration form as the agent who took delivery at Delhi or the representative of the respondentassessee was not aware of carrying of declaration from. It was also contended that the goods were being carried for home consumption (for own use) by the respondent-assessee and was not for sale and thus the declaration form was not mandatory. However, the AO was not satisfied with the explanation and held that the declaration form ST-18A was mandatory under Rule 53 .....

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5. Ld. counsel for the petitioner contended that the law does not distinguish whether the goods are being imported or brought into India in the State of Rajasthan from any other State. She contended that any goods entering the State of Rajasthan is required to carry declaration form ST-18A which is mandatory under Rule 53 and once the declaration form was not carried, there was violation of the provisions and penalty was rightly imposed. She further contended that the Tax Board has simply decid .....

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w arise out of the order of the Tax Board. 6. I have considered the arguments advanced by counsel for the Revenue and have gone through the material available on record including the order impugned. 7. In my view, 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. .....

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