9911796707
TMI Blog2007 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ly justified. This revision is dismissed. - - - - - Dated:- 14-11-2007 - BHARATI SAPRU , J. MS. BHARATI SAPRU J. Heard learned counsel for the revisionist Shri Alok Kumar, and learned counsel for the State. The present revision has been filed by the assessee against an order of the Tribunal dated January 22, 2004 passed under section 10 of the U.P. Trade Tax Act, 1948 by which the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Kamal Trading Company. While the goods were in transit, the goods were intercepted on February 24, 1999. They were detained at Jhansi. At the time when the goods were detained, not a single paper was found to be accompanied with the goods. The driver of the truck gave a statement that while the driver was eating his food at the roadside hotel, the papers had been lost. The other admitted fact w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and, therefore, the imposition of penalty under section 15A(1)(o) was not justified. The Tribunal has also recorded that at first, the driver of the truck gave one version with regard to the loosing of the papers and, thereafter, gave an affidavit on court stating a completely different story. The Tribunal has, therefore, not believed the driver's story. The assessee has also not esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, therefore, imposed penalty under section 15A(1)(o). The learned Standing Counsel has argued that the imposition of penalty in this case is justified on account of the fact that not a single paper or document relating to the goods was found with the truck at the time of detention. The learned Standing Counsel has drawn the attention of this court to a decision of the honourable apex court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same form again and again which would result in the loss of the revenue. Therefore, it is imperative that the goods which are being transported/imported must carry with them proper declaration forms and a proper description of the goods, which are being imported. Having heard the matter at length and having examined it in detail, I am of the opinion that the order of the Tribunal suffers from n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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