9911796707
TMI Blog2009 (8) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner-assessee-dealer transported without being accompanied by commensurate original documents. A xerox copy of the original document produced the next day did not convince the officer for permitting the goods to pass through. As a follow up action, the goods which had been checked on March 31, 2004, had been detained and though it appears subsequently the dealer produced the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in terms of the statutory provisions, dismissed the appeal. The further appeal to the Karnataka Appellate Tribunal in S.T.A. No. 126 of 2006 also met the same fate, as the Tribunal noticed further facts such as change of ownership of the goods while in transit and thereby the present petitioner claiming its ownership, but nevertheless, found in so far as the requirement of the relevant d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal is also placed before the check-post officer and therefore there is absolutely no justification for levy of penalty on the petitioner on the premise that there was non-compliance with the requirements of law; that, in fact, this court has taken the view in several other cases that compliance can be secured even at the appellate stage and in the instant case when the petitioner had produced t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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