TMI Blog2023 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... Alukkas [ 2022 (11) TMI 92 - KERALA HIGH COURT ] is a case in which gold ornaments were transported from Haryana and from New Delhi through Air. When the goods were intercepted, it was found that there were defects in the delivery note and in respect of the full name and address of the consignee the invoice did not contain the full address of the consignee. The delivery notes tampered with over writings and thus the Assessing Officer had reason to believe that there was an attempt to evade tax and therefore, section 47(6) of the KVAT Act was invoked - Going through the facts of the case it can be seen that only defect is that declaration in form 8FA was not accompanied with the goods. All other documents including invoices, bill of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 dated 14.2.2017. 2. The Intelligence Inspector Squad No.III, Commercial Taxes, Alappuzha 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 dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved by the said order of the Tribunal, this revision is filed by the State. 4. The question 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... every detail of consignment in addition to invoice and bills was accompanied with the goods and therefore, 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 cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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