9911796707
TMI Blog2001 (3) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal again centers around the question as to whether the appellant was obliged to have carried form No. 39 along with the cut rose wood pieces that were found in the transport at the time when the goods were intercepted. The original authority imposed a heavy penalty of Rs. 59,701 on the appellant principally on this ground but also taking note of the fact that there was no proper mention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minor breach relating to the nonmention of the Karnataka sales tax numbers. However, the revisional authority and that too after a lapse of four years, set aside the appellate order and restored the original penalty order and it is against this last contention that the present appeal has been preferred. 2.. The appellant's learned counsel has demonstrated to us that this is one of the few cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds had only been processed and it is his submission that the general requirement of all cases, viz., that the goods be accompanied by supportive documents would hold good even in the present case. He submits that admittedly form No. 39 was not forthcoming and that therefore the restoration of the penalty order is fully justified. We need to draw a distinction as far as the present case is concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there must be very strong, valid and cogent grounds, the reasoning set out and there should also be supportive material before the authority's interference is warranted. None of these ingredients are satisfied, the revisional order is a cryptic order which is totally bereft of any of these considerations. Under the circumstances the revisional order is set aside. The appeal succeeds. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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