9911796707
TMI Blog2000 (11) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of the notice of demand dated March 22, 2000. 2.. The case of the petitioners in brief is that the petitioner is a proprietor and dealing with purchase of various commodities. On or about March, 2000, the petitioner imported weighing about 10,050 kgs. betelnuts at a price of Rs. 60 per kg. against way bill in form No. 42 bearing No. 25355114 and 10,000 kgs. at a price of Rs. 50 per kg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, the respondent No. 2 seized the consignment on the plea that the importation was done with an intention to evade tax. After seizure legal procedures were adopted though not in compliance with the provisions of law under the Sales Tax Act and Rules. Penalty was imposed to the tune of Rs. 1,40,100 assessing the valuation of the goods at the rate of Rs. 80 per kg. The amount was paid on protest. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assess the value of the consignment and to fix the rate arbitrarily relying on the notification made in the newspaper. The finding of the C.T.O. and the respondent No. 2 is illegal and liable to be set aside with the direction for refund of the amount of Rs. 1,40,100 realised towards penalty. 4.. On behalf of the respondents it is submitted that it is a duty of the seizing officer to act accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1958 authorises a check-post officer to question with reference to the market value of the goods, the action was supported by the decision of the honourable Court. Since there is no clear provision in the West Bengal Sales Tax Act, the C.T.O. or the seizing officer had no authority to verify the particulars of the goods with reference to the supporting documents lying in the possession of the dri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of rule 212(10) is a sheer mistake which, in any case, does not prejudice the findings made by the C.T.O. assessing the value of the goods and imposing penalty thereof. 7.. We, therefore find no merits in the application. It is, therefore, liable to be dismissed. 8.. This application is disposed of accordingly. No order as to costs. Application dismissed. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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