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TMI Blog2003 (8) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Airport after paying the necessary import duty and producing bill of entry, invoice, challan and such other relevant documents. As the petitioners' employee was carrying the goods in a van it was intercepted on the VIP road at 7 P.M. on January 1, 2002 by the C.T.O., Central Section and the driver of the van was asked to produce the relevant documents. The driver was unable to produce the way-bill and so the vehicle of the petitioner was taken to the sales tax building at 14, Beliaghata Road and the driver was directed to appear on January 2, 2002. 2.. On January 2, 2002 the consignment of goods were seized by the C.T.O., Central Section, under section 70(1) of the West Bengal Sales Tax Act, 1994 and a show cause notice in form 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Representative argued that there was indeed a check-post in the vicinity of the Calcutta International Airport. In support of that, the learned State Representative produced the Government Notification No. 1069-FT dated April 13, 1995 wherein it was mentioned (at serial No. 3) that a sales tax check-post started functioning with effect from May 1, 1995 at Dum Dum Airport within Dum Dum P.S. The learned State Representative pointed out that although the said check-post is not physically located within the Calcutta International Airport, it is in the vicinity and can be approachable by anybody importing goods through the Calcutta International Airport. He further submits that sub-rule (4) of rule 211 is not applicable because this rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant's claim in that case that there was no sales tax checkpost at the International Airport at Calcutta but the Tribunal had not gone into the applicability of rule 211(4) in such cases. On scrutiny into the actual wording of rule 211(4) we find that the wordings referred to a railway station, steamer station, airport or post office where no check-post has been set up in or around , such railway station, steamer station, airport, etc. The word around is significant. Since it has been established that a check-post has been functioning in Dum Dum P.S. with effect from May 1, 1995 in terms of a Government notification the petitioners cannot take the plea that subsequent production of a way-bill later on within seven working days be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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