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TMI Blog2023 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... lappuzha intercepted vehicle bearing registration No.KL-08F/6460 on 24.6.2012 at 15.15 hrs. at Alappuzha and it was noticed that medical equipments were transported under the cover of documents which appeared to be not genuine. The Intelligence Inspector who checked the vehicle had reason to suspect that the goods are being transported with a view to evade tax and therefore, issued notice under Section 47(2) of the Kerala Value Added Tax Act (for short 'the KVAT Act'). On furnishing security deposit, the goods were allowed to be transported. The defects noted were as follows: "(1)The consignment imported from China by way of Air- Cargo so 8F declaration in a state accompanied with the consignment as per provision of KVAT Act, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of law raised in this revision is as follows: "Whether the Tribunal erred in directing the assessing authority to invoke the penal provisions under Section 67(1) of the KVAT Act when there is specific provision governing the matter of goods in transit under Section 47(6) ?" 5. The learned Government Pleader appearing for the State argues that the declaration in Form 8FA is a mandatory requirement for the transport of goods brought through coastal Cargo, Air or through Railways, was not kept along with the goods transported. Section 46(3)(e) of the KVAT Act clearly states that where goods are imported to the State through coastal Cargo, through Air or through the Railways the importer or clearing agents, by whatever name called, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, there arise no doubt of evasion of tax. Moreover though it is stated in the invoice that the goods are electro cardiographs, in the delivery note it entered as medical equipment. Electro cardiograph includes medical equipments and hence the officer ought to have accepted that there is no misdescription in the delivery note as well as in the invoice. 7. Heard. 8. Section 46(3)(e) mandates that when goods are imported to the State the transporter shall keep a copy of the declaration bill duly acknowledged by concerned authority and shall be produced on verification by any authority and the declaration should be in Form 8FA. The case of Joy Alukkas (supra) is a case in which gold ornaments were transported from Haryana and from New Del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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