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TMI Blog2018 (12) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... did not itself lead to a finding that the Import Declaration Form contained incorrect or false disclosure. That was a matter to be inquired by the authority at the relevant time. That not being done, the inference drawn by the Tribunal as to intent to evade tax is perverse. Decided in favor of the assessee and against the revenue - revision allowed. - Sales/Trade Tax Revision No. - 182 of 2008 - - - Dated:- 20-11-2018 - Saumitra Dayal Singh J. For the Applicant : Yashwant Varma For the Opposite Party : C.S.C. SAUMITRA DAYAL SINGH, J. 1. Heard Sri Navin Sinha, learned Senior Advocate assisted by Ms. Kalpana Sinha and Raghav Nayar, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed under Rule 83(4) of the Rules framed under the Act namely Import Declaration Form-31 as also the transporation Trip sheet etc., the description of the consignee was given as ITC Ltd., LRBD, Saharanpur . That description was decisive and relevant. In any case, the alleged discrepancy did not establish the allegation of intention to evade tax. In any case in absence of any finding as to evasion of tax the penalty imposed merely on a technical breach of section 28-A of the Act could not be imposed or sustained. 5. Then, in absence of any other discrepancy or doubt in the documents prescribed and there being nothing else to doubt the genuineness of the claim arising there from that the goods in question were being imported by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere passing through State of U.P. inasmuch as the original invoice and the bill of entry described the consignee as ITC Lifestyle Retail Division, Gurgaon . No intention to evade tax may arise in that case, inside the State of U.P. 9. Learned Standing Counsel on the other hand submits unless the description of the consignee is consistently given in all documents, it would be difficult to ascertain whether the goods had actually been imported inside the State of U.P. However, he could not dispute the absence of a categorical finding of evasion and/or of reasoning to that effect. Also, no rule of evidence has been shown to treat the invoice document and bill of entry as more credible evidence over the trip sheet, transport manifest and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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