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TMI Blog2016 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... three lower authorities. In my view, there is a difference in between the goods coming in the state of Rajasthan from other 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 Indian Laws (Tax) and filling such declaration form as and when goods are sold to Indian Traders/Businessman and which came after custom clearance. Though Rule 53 prescribes that declaration form ST-18-A is required to be carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the respondent-assessee that the goods were imported directly from Singapore and there was no necessity or need to carry declaration form as the agent who took delivery at Delhi or the representative of the respondentassessee was not aware of carrying of declaration from. It was also contended that the goods were being carried for home consumption (for own use) by the respondent-assessee and was not for sale and thus the declaration form was not mandatory. However, the AO was not 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l available on record including the order impugned. 7. In my view, the penalty has rightly been deleted by the DC(A) and the said order has been upheld by the Tax Board which is just and proper. Admittedly, the goods were being imported directly from Singapore as per bill of entry and builty etc. produced at the time when the vehicle was intercepted. It is also admitted that the said goods had directly come after custom clearance from New Delhi International Airport and such a finding of fact has been noticed by all the three lower authorities. In my view, there is a difference in between the goods coming in the state of Rajasthan from other States as against the goods being directly imported from foreign countries as in the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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