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TMI Blog2014 (2) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- assessee has imported the goods without having the proper sanction. The permission was only for the hides and skins but Form C and Form 31 were utilized for importing various chemicals and machinery. Thus, the the assessee has imported the goods without proper permission, wrongly by misrepresenting the facts - The assessee has imported the goods by knowing that the same are without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Trade Tax Tribunal, Lucknow in Second Appeal No. 29 and 383 of 1996 for the assessment years 1988-89 and 1989-90 respectively. The brief facts of the case are that during the assessment year under consideration, the assessee revisionist, was carrying on business in hides and skins, which was started in the year 1976-77. On 14.06.1979, the accountant of the revisionist made a sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty under Section 10A of the Central Sales Tax Act. However, the First Appellate Authority has reduced the penalty and the Tribunal has confirmed the same. Still not being satisfied, the assessee has filed the present revisions. With this background, Sri M. M. Dewan, learned counsel for the assessee admits that the chemicals and machines were imported by using the Form under the bonafide be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther hand, learned counsel for the department has justified the impugned order passed by the Tribunal. After hearing both the parties and on perusal of the record, it appears that the assessee has imported the goods without having the proper sanction. The permission was only for the hides and skins but Form C and Form 31 were utilized for importing various chemicals and machinery. Thus, the the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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