2001 (11) TMI 1033

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..... levied upon the revisionist since he was importing the goods without Form 31/32. First appeal filed by the revisionist was partly allowed and the amount of penalty was reduced to ₹ 1,000. The department filed second appeal against the order of the first Appellate Authority, such was allowed by the impugned order and the order of the Assessing Authority was restored. 3. Learned Counsel for .....

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..... person transporting or attempting or abetting to transport any goods to which this section applies without being covered by the proper and genuine documents referred to in the preceding sub-sections and if for reasons to be recorded he is satisfied after giving such person an opportunity of being heard that such goods were being so transported in an attempt to evade assessment or payment of tax d .....

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