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TMI Blog2001 (4) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner procuring blank permit to import a consignment of photographic film sent it to his clearing agent at the check-post. On October 10, 1997, the driver of the vehicle with the consignment of photographic film entered into West Bengal without collecting the blank permit from the agent. The vehicle, therefore, was detained at Chichira check-post and entire consignment was seized on October 12, 1997. 3.. On October 13, 1997, the petitioner came to know about the seizure from the driver, but could not reach Chichira check-post due to public demonstration at Bagnan Railway Station on October 14, 1997. On October 15, 1997 the petitioner met the respondent No. 3 and produced the permit. But the respondent No. 3 refusing to accept the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 68, the vehicle shall be detained not more than 48 hours and thereafter the goods shall be seized, if relevant documents prescribed under law are not furnished. The section 70 thus leaves no other alternative after 48 hours of detention of the vehicle, but to seize the goods. The words "shall thereafter seize" is not directory but mandatory inasmuch as, the seizure results from the infringement of the directions or conditions for transportation of goods. Therefore, by seizing the goods in question, in absence of valid permit, no illegal or arbitrary action was taken. The seizure in our opinion, therefore is valid. 6.. On the question of validity and legality of the proceedings after seizure, the learned lawyer relying on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red at the subsequent stage of penalty proceedings. Since it was not done, the order of the Assistant Commissioner was set aside by the High Court. In the present case, admittedly, the vehicle entered into West Bengal on October 10, 1997 without collecting permit from the agent and on October 12, 1997 the goods were seized. It is very astonishing that the driver failed to produce the permit even within two days though the same was lying in possession of the agent. No explanation has been given as to why information till October 13, 1997 was not given by the driver. It may also be noted that the dealer was given privilege to obtain blank permits in form 42. It is true, as it appears from the order, that the learned Commercial Tax Officer did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und to be absent. The decisions as we find, were taken in the cases reported in Odicee Carriers (P) Ltd. v. C.T.O., Chichira Check-post (2000) 36 STA 159 (WBTT) and WS Tele Systems Ltd. v. Additional Commissioner of Commercial Taxes in Karnataka [1997] 107 STC 568 (Kar) relying upon the principles laid down by the honourable Supreme Court in the case of Hindustan Steel Ltd. v. State of Orissa [1970] 25 STC 211. The apex Court held: "............ An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer. Therefore, simply procurement of such permit by a dealer does not at all give rise to a presumption that the dealer has the bona fide intention to get it endorsed at the check-post while importing the goods. Moreover, it is the case of the petitioner that the driver was instructed to report to the agent to collect the filled up permit even then, within the period of 48 hours the permit could not be collected. It took four days to collect and produce it before the learned Commercial Tax Officer. This long gap does not necessarily help to take a presumption of bona fide intention of the petitioner and to accept the plea of "communication gap". 13.. The learned Deputy Commissioner came to a conclusion that the dealer due to "comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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