TMI Blog2020 (4) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in Form 8FA is concerned, it is mandatory and if any transportation is not accompanied by the said Form, it is reasonable to conclude that there is an attempt to evade tax. It is not actual evasion of tax as contemplated in the books, but it is an attempt. Probably it might be an omission. But as far as the Department is concerned, the reasonable view that the Department could take is that there is an attempt to evade tax. The Tribunal was justified in arriving at a conclusion that the appellate authority had committed error in setting aside the order of penalty. However, it is seen that double the amount of tax was imposed as penalty - The quantum of penalty is reduced. Appeal allowed in part. - OT.Rev.No.71 OF 2015 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry and the advance payments were effected by bank transactions. Clearing the goods from the Port had been entrusted to clearing agents. On account of a bonafide omission, while transporting the goods to the business premises of the petitioner the declaration which is required as per Form 8FA was not prepared and available with the transporter. The purpose of conducting enquiry is to find out whether there was any malafides in not doing so and to consider whether the assessee intended to evade tax. When the entire transaction is borne out by the details available in the bill of entry, it cannot be stated that there was any malafide intention and that apart, when the transaction is evident from the bank statements of the petitioner, it is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the books of account before transportation. Therefore such a question does not arise. 5. The only question to be considered is whether the failure to provide Form 8FA at the time of transit would amount to an attempt to evade tax. The learned counsel submits that if on enquiry it is found that there is no Form 8FA, further it has to be considered whether there is any attempt to evade tax and that enquiry cannot be a farce and has to be done objectively. Otherwise the provision under Section 47 (6) of the KVAT Act would become redundant. 6. The learned Government Pleader however placed reliance upon a recent judgment of this Court in O.T.Rev.No.72/2014 dated 8.6.2018, wherein, on a similar set of facts, this Court had upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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