TMI Blog2022 (3) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... was found transporting ten containers of Bitumin black from a registered dealer at Kolkata (West Bengal). These were intercepted in the course of import into the State. At that time the goods were accompanied to import declaration Form-38. In that, all columns except Column 6 was duly filled up. Besides the fact that the assessee explained the aforesaid as inadvertence on part of the consignor, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 54(1)(14) of the Act, is unsustainable - revision allowed. - Sales/Trade Tax Revision No. - 803 of 2010 - - - Dated:- 15-3-2022 - Hon'ble Saumitra Dayal Singh, J. For the Revisionist : Rakesh Ranjan Agarwal,Suyash Agarwal For the Opposite Party : C.S.C. ORDER 1. Heard Sri Suyash Agarwal, learned counsel for the assessee and learned Standing Counsel for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t year in question the assessee was found transporting ten containers of Bitumin black from a registered dealer at Kolkata (West Bengal). These were intercepted in the course of import into the State. At that time the goods were accompanied to import declaration Form-38. In that, all columns except Column 6 was duly filled up. Besides the fact that the assessee explained the aforesaid as inadverte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abet in the import of any goods, in contravention of the provisions under Section 50, or Section 51 with a view to intention of evading payment of sale of - (a) such goods; or (b) goods manufactured, processed or packed by using such goods; or (ii) transport, attempt to transport any taxable goods, in contravention of any provisions of this Act. 12. On the above discussion, it cannot be said th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in The Commissioner of Commercial Tax, U.P. Lucknow Vs Deepak Trading Company Ghaziabad 2020 UPTC 199. 7. In absence of any cogent finding as to intention to evade tax, levy of penalty under Section 54(1)(14) of the Act, is unsustainable. The question of law is answered in the negative i.e. in favour of the assessee and against the revenue. 8. Accordingly, the revision is allowed . ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
