TMI Blog2020 (8) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... the statements recorded, the goods were to be delivered to the appellant directly. There was no document accompanying the goods for the said transaction i.e. transfer to the appellant. It would be worth mentioning here that the employee of the appellant was accompanying the goods, yet he was not carrying any document for the transaction between NAW and the appellant - The fact that the goods originated from Germany will not be of any help in the present case as there would be no tax involved in the hands of the importer so far as import transaction is concerned but the subsequent transaction would be governed by the provisions of the Act. The stand taken by the appellant that the goods were being sent for job work was not substantiated, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax when the Custom Duty had duly been paid on the goods in question and other statutory documents were being carried alongwith it? (iii) Whether on the facts and in the circumstances of the case, the order of Tribunal is perverse in nature and contrary to the documents on record ? The relevant facts are that on 27.10.2012, vehicle bearing registration No. HR-46D-4085 was checked by the officers of Excise and Taxation Department. The driver produced bill of entry from Germany to M/s New Allenberry Works, Mathura Road, Faridabad (hereinafter referred to as 'NAW'), VAT D-3 challan inward showing consigner as I.C.D. Tuglabad, New Delhi and consignee- NAW (a unit of M/s Deepak Industries Ltd.), G.R. and handwritten slip in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contentions raised lack merit. The documents produced showed import by NAW, the goods were moving from Tuglabad to Faridabad, as per the handwritten slip and the statements recorded, the goods were to be delivered to the appellant directly. There was no document accompanying the goods for the said transaction i.e. transfer to the appellant. It would be worth mentioning here that the employee of the appellant was accompanying the goods, yet he was not carrying any document for the transaction between NAW and the appellant. The fact that the goods originated from Germany will not be of any help in the present case as there would be no tax involved in the hands of the importer so far as import transaction is concerned but the subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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