9911796707
TMI Blog2016 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is directed against the order dt.07/08/2007 passed by the Rajasthan Tax Board, Ajmer in Appeal No.1248/2006/Jaipur. 2. Brief facts noticed are that the respondent-assessee had imported certain electrical goods from Singapore. However, since vehicle bearing No.HR-38A/6282 was intercepted at Shahjahanpur check post on 27/11/1996 and though the driver produced all the necessary documents in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied with the explanation and held that the declaration form ST-18A was mandatory under Rule 53 in all cases whether the goods came within the State of Rajasthan either from other States or being imported from outside the country and thus imposed penalty. 3. On an appeal by the respondent-assessee before the Deputy Commissioner (Appeals) (for short, 'DC(A)'), the DC(A) was satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CTO Vs. Bajrang Timber mart, Ladnu (Nagaur) where it was held that the penalty imposed on the owner of the goods prior to 22/03/2002 was not leviable. She contended that the said judgment of Tax Board has been reversed by Hon'ble the Apex Court in the case of Assistant Commercial Taxes Officer Vs. Bajaj Electricals Limited, reported in (2009) 1 SCC 308 and contended that substantial question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er States as against the goods being directly imported from foreign countries as in the instant case. No occasion would arise for carrying a declaration form in such a case as the foreign seller may not be aware of such eventualities of filing of declaration form ST-18A. Needless to mention it will be detrimental to even imports from foreign countries as the foreign seller may not be aware of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the judgment of the Larger Bench of the Tax Board in the case of Bajrang Timber-mart, Ladnu (supra) which has been overruled by the Apex Court in the case of Bajaj Electricals (supra) and therefore, so far as such finding is concerned, the same is reversed but the penalty has rightly been deleted though for the reason aforesaid and noticed herein before and in my view, no substantial question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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