9911796707
TMI Blog2010 (3) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is very difficult and unusual for it to divert such valuable imported goods and to sell it in West Bengal surreptitiously. Taking a comprehensive look at all the relevant facts and circumstances of the present case we are of the view that penalty should be imposed but not at the maximum rate. Accordingly we modify the impugned penalty order and the revisional order confirming the penalty and reduce the penalty to ₹ 1,25,000 (rupees one lakh twenty five thousand only). - - - - - Dated:- 19-3-2010 - PRADIPTA RAY J. AND DIPAK CHAKRABORTI, JJ. PRADIPTA RAY J. (Chairman). The petitioner, Coal India Ltd., is a Central Government undertaking and fully owned by the Government of India. In course of its business the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sales Tax Officer was not satisfied with the documents produced by the petitioner s representative. It has been recorded by the Sales Tax Officer that he demanded several other supporting documents but the authorised representative failed to produce those. If appears that the concerned officer wanted documents from other States which would show that the goods crossed West Bengal and entered Orissa and Madhya Pradesh in course of transport. The Sales Tax Officer mentioned certain discrepancies and defects. He has pointed out that vehicle No. mentioned in the transit declaration is different from the one mentioned in consignment note and that no consignment number was mentioned in the transit declaration. The Sales Tax Officer did not accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch violations in future. Infringement is undisputed. If T. D.s are not presented at the exit checkpost for endorsement obviously a presumption arises that goods did not exit and those had been sold in West Bengal surreptitiously without payment of tax. T. D. amounts to an undertaking that the goods would be transported out of West Bengal within the period mentioned in the T.D. and those will not be kept in West Bengal. If an importer can establish that the goods were actually sent out of the State infringement does not have any real impact on the revenue. At the same time it cannot be forgotten that statutory Rules are meant to be observed and one should not be permitted to disregard statutory provisions repeatedly. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner produced certificate and receipt issued by appropriate authorities of the receiving store of the petitioner-Coal India Ltd. We have carefully perused the documents. Petitioner No. 1 is a Central Government undertaking. Receipts and certificates granted by the competent officials of the petitioner should not be brushed aside lightly. If all the documents are properly looked into and scrutinised it appears that if the petitioner offered appropriate explanation for the difference in vehicle No., it could be definitely held that the goods were sent out. But still all other documents suggest that the goods might have been sent out to its destination in Madhya Pradesh. The petitioner is a Central Government undertaking, it is very difficult ..... X X X X Extracts X X X X X X X X Extracts X X X X
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