TMI Blog2023 (10) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods was not properly mentioned in form 38 and the allegation was made that the form was filled with magical ink which will be evaporated on high temperature and therefore the presumption has been drawn that the form can be re-used. On the said observation, the goods were seized and penalty was imposed. This Court in Sale / Trade Tax Revision No. 5 of 2020 (Commissioner, Commercial Tax, U.p. Vs. S/S Atul Trading Company [ 2020 (3) TMI 820 - ALLAHABAD HIGH COURT] held that Even Form 38 was found to be duly filled up evidencing the transaction under which the goods were being imported. The assessee had duly produced his books of accounts in which the transaction in question is duly accounted for. In such circumstances, merely on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form 38. However, the goods in question were intercepted and at the time of inspection, it was found that in form 38 the word ' and seeds' were mentioned instead of 'chilli seeds ' and on that ground the goods were seized and demand of security to the tune of Rs. 1,98,750/- was made and on deposit of the same the goods were released. Thereafter the revisionist has preferred first appeal against the penalty order dated 16.8.2018 which was rejected by order dated 31.1.2021 and thereafter second appeal was preferred, which was also rejected by the impugned order dated 29.8.2022. Hence the present revision. Learned counsel for the revisionist submits that goods in question were accompanying with all required documents and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... companying with all required documents along with form 38. The purpose of form 38 is that the department should know that the goods are being imported from one State to another State. Some defects were pointed out by the department i.e. the name of the goods was not properly mentioned in form 38 and the allegation was made that the form was filled with magical ink which will be evaporated on high temperature and therefore the presumption has been drawn that the form can be re-used. On the said observation, the goods were seized and penalty was imposed. This Court in Sale / Trade Tax Revision No. 5 of 2020 (Commissioner, Commercial Tax, U.p. Vs. S/S Atul Trading Company decided on 9.1.2020 has held as under :- The Tribunal held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... river or the person incharge of the vehicle to avoid misuse or reuse of the said Form. 13. All entries made in the transport memo stood substantiated by other documents namely the G.R. and weigh slip etc. which were available at the relevant time of issuance of show cause notice. The assessee has produced extract of the copies of the register maintained by it containing entires of dispatch of the aforesaid goods and its receipt by consignee. In view of these documents, it cannot be said that the assessee had committed any illegality in the transportation of the goods and that they were not accompanied by the necessary documents duly filled up. 14. In view of the aforesaid facts and circumstances, the question raised above is answe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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