9911796707
TMI Blog1997 (11) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... Bengal as have been in force from time to time. It manufactures leather chemicals, insecticides and plastic granules, etc., in its factories outside West Bengal. Its Calcutta office receives such manufactured items by way of branch transfer. The applicant alleges that "Corial Lacquer F.M." have all along been imported into West Bengal without any permit because it is neither a notified nor a specified goods and the check-post authorities also never raised any question as to the necessity for obtaining sales tax permit for importation of the same into West Bengal. But on September 23, 1995 the officials of Chichira check-post seized a consignment of "Corial Lacquer F.M." on the ground of importation without permit and the Commercial Tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vade tax and that the respondents Nos. 1, 2 and 3 sought to have considered the attending circumstances before fixing quantum of penalty. The applicant prays for an order declaring that the impugned seizure arose out of the applicant's mistaken impression of law and for an order that no penalty should have been imposed keeping in view the circumstances in which the consignment of the goods was imported without permit. 2.. The respondents have resisted the prayer of the applicant on the ground that "Corial Lacquer F.M." being a goods covered by Schedule IV of the 1994 Act, the same cannot be imported into West Bengal without obtaining the necessary sales tax permit. As regards the imposition of penalty the respondents' case is that the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permit and that for the said reason the applicant was under the impression that no permit was necessary for the importation of the Corial Lacquer F.M. He further adds that in its return the applicant-company has all along shown importation of such goods, but there was never any occasion when the assessing authority questioned such importation. All these assertions, made on behalf of the applicant, have not been disputed by Shri J.K. Goswami, learned State Representative. Therefore, in view of such admitted position it can be reasonably accepted that the applicant was under a misconception as to the necessity of obtaining permit for the importation of "Corial Lacquer F.M.". It is true that a wrong impression or an ignorance as to the legal p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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