TMI Blog2019 (8) TMI 1626X X X X Extracts X X X X X X X X Extracts X X X X ..... iable for mistakes and actions by the consignee - HELD THAT:- In the present case, it appears that in absence of any finding of the authorities that the import declaration form had been filled up using such ink as may evaporate if heat were to be applied to it, it is difficult to reach a conclusion that due disclosure of transaction had not been made by the assessee - The penalty order as also th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed - decided against Revenue. - Sales/Trade Tax Revision No. - 126 of 2019 - - - Dated:- 5-8-2019 - Saumitra Dayal Singh, J. Counsel for Revisionist :- Bipin Kumar Pandey Counsel for Opposite Party :- Sanukta Singh,Sanyukta Singh ORDER Saumitra Dayal Singh, 1. Affidavit of compliance has been filed today. Taken on record. 2. The present revision has been filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ink had been admitted by the assessee and, therefore, there survives no occasion to establish further guilt of the assessee. According to him, the penalty ought to have been sustained. 5. On the other hand, learned counsel for the opposite party submits, there is no such finding recorded by any of the authorities. The only allegation made against the assessee was that it had used magic ink . N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te orders would reveal that the only allegation that was made against the assessee was of use of magic ink without specifying how it caused any prejudice. Mere use of expression magic ink cannot lead to any conclusion that the ink would have vanished without leaving any impression on that form. While as a fact, it cannot be denied that such techniques and devices exist, however, for the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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