9911796707
TMI Blog2007 (4) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year 1988-89, by which the Tribunal has confirmed the penalty under section 15A(1)(o) of the Act at Rs. 10,000. Brief facts of the case are that the applicant is a registered dealer and was carrying on the business of foodgrains, etc., against from XXXI No. 3223727. The applicant had imported 98 bags urad (mogar) and rajma (dagi). At the check-post, bill, builty and declaration form were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 16,000 was levied towards penalty. The order of the assessing authority has been confirmed in first appeal. The Tribunal by the impugned order allowed the appeal in part. The Tribunal confirmed the levy of penalty but has reduced the quantum of penalty to Rs. 10,000. Heard Sri Amit Jaitley, learned counsel holding brief on behalf of Sri Piyush Agrawal, Advocate for the applicant and Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has different opinion about the nature of the goods it cannot be said that the applicant had attempted to evade the tax. Learned Standing Counsel relied upon the order of the Tribunal. Having heard learned counsel for the parties, I have perused the order of the Tribunal and the authorities below. The purpose of the declaration form is to make the Department aware about the transaction. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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