9911796707
TMI Blog2002 (8) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... fabricated and fake. The seized goods were subsequently released on January 24, 2000 when the petitioner No. 1 agreed to take custody of the seized goods. 4.. On February 9, 2000, the petitioner No. 1, challenged the legality of seizure of the goods and on February 21, 2000 the petitioners received the orders under registered post passed by the respondent No. 1 and were asked illegally to pay penalty for the seized goods. The seizure by the respondent No. 1 was also illegal and arbitrary. The purported seizure and the orders demanding penalty thus, being unwarranted in law are liable to be set aside. 5.. The respondents by filing affidavit-in-opposition denied the allegation of illegality of seizure. According to the respondents, the name and address of the consignor mentioned in the way-bill and purchase invoice could not be traced out. Since it was found that the declaration made in the way-bill was incorrect and untrue, the waybill was not endorsed according to law. Import of consignment of goods cannot be genuine if the basic document is found to be false and fabricated. Since the sale price is related with the cost price, the actual price of the goods paid at the time of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , thus, illegal and without jurisdiction which are liable to be set aside. 8.. On behalf of the respondents, the maintainability of the instant application has been challenged on the ground of defect of parties. The petitioners have no locus standi to file the instant application; it should, therefore, be dismissed summarily. It is further submitted that the petitioners if at all, are aggrieved by the orders of the respondent should have filed an appeal since the issue in controversy is based upon the factual errors. It is further submitted that the goods were rightly seized. There was a scope for evasion of tax since the price shown in the invoice was far less than the market price. Relying on the decision reported in [1985] 59 STC 277 (SC); AIR 1986 SC 649 (McDowell Company Limited v. Commercial Tax Officer) it is also submitted that the obligation of every citizen is to pay taxes honestly according to law and the petitioner tried to avoid it. It is further submitted that the consignor since was found to be nonexistent and fake person the invoice price entered in the way-bill shall also be presumed to be false. The provision of sub-section (1) of section 68 ensures that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. (2).......... (3) Subject to the restrictions and conditions prescribed under sub-section (1) or sub-section (2), any consignment of goods, may be transported by any person after he furnishes in the prescribed manner such particulars in such form obtainable from such authority or in such other form as may be prescribed." 12.. Sub-rule (9) of rule 212 speaks as follows: "The Commercial Tax Officer or inspector of a check-post empowered to endorse the way-bill in form 42 or such Assistant Commissioner or Commercial Tax Officer as the Commissioner may authorise to proceed under section 69 outside the check-post, may verify correctness of the description, quantity, weight or value of the goods of a consignment as mentioned in the accompanying way-bill with the description, quantity, weight or value which are actually found in such consignment." 13.. The sub-rule (9), thus, provides that the correctness of the description, weight and value of the goods of a consignment to be verified with respect to the accompanying way-bill. In a case of Bhabaneswar Singh v. Commercial Tax Officer reported in [2001] 122 STC 494 (Cal) their Lordships of the honourable High Court held as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dinal principle of interpretation of statute that the words of a statute must be understood in their natural, ordinary or popular sense and construed according to their grammatical meaning, unless such construction leads to some absurdity or unless there is something in the context or in the object of the statute to suggest to the contrary. The golden rule is that the words of a statute must prima facie be given their ordinary meaning. It is yet another rule of construction that when the words of the statute are clear, plain and unambiguous, then the courts are bound to give effect to that meaning irrespective of the consequences. It is said that the words themselves best declare the intention of the law giver." Therefore, the goods seized on the interpretation of rule 212 that the invoice value of the goods is the relevant factor in the matter of verifying the correctness of the value is not proper and justified. 16.. The next point for consideration is, if the allegation of nonexistence of the consignor can be the ground for taking a presumption that the way-bill was improper and incorrect. It is submitted on behalf of the petitioner that there is no provision in the Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
