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TMI Blog2020 (3) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... said oil from three farmers from Fatehpur. To substantiate the said transaction three purchase vouchers were produced before the authorities which provides the quantum of the oil, name and address of seller and the date of sale. No other document was produced by him and at that stage no other document was existing. A fair reading of Rule 83 (4) (a) clearly indicates that in the present circumstances the vouchers were the only documents which could have indicated the transaction as stated by the revisionist - In view of the fact that it has been admitted that vouchers were duly presented before the mobile squad immediately on receipt of the show cause notice at the first instance, it cannot be said that the goods were being transported with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisionist that the proprietor of the firm was accompanying by motor cycle along with the said purchase voucher. It is the case of the revisionist that he had produced purchase vouchers to the mobile squad officer but the mobile squad refused to release the goods. 4. A show cause notice was to the revisionist on the same day i. e. 23.8.2007 to which reply was also submitted by him. A perusal of the reply indicates that he had given copies of purchase voucher to the mobile squad. While passing the seizure order the mobile squad did not rely the purchase vouchers submitted by the revisionist and passed seizure order directing the petitioner to deposit an amount of ₹ 12,960/- for release of the vehicle and the goods. Subsequently aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge of the vehicle or vessel shall, in respect of such goods carried in the vehicle or vessel as are notified under or referred in subsection (1) of Section 28-A and as exceed the quantity, measure or value specified in the notification therein, carry with him the following documents- (i) form of declaration for import or certificate in Form XXXII, hereinafter in the rules in this chapter refereed to as declaration or certificate, as the case may be, in duplicate; (ii) cash memo, bill or challan; (iii) authorization for transit of goods/goods challan hereinafter referred to as trip sheet in triplicate. 8. It has been submitted by the revisionist that as the mentha oil having been purchased from three farmers and the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y indicates that in the present circumstances the vouchers were the only documents which could have indicated the transaction as stated by the revisionist. In view of the fact that it has been admitted that vouchers were duly presented before the mobile squad immediately on receipt of the show cause notice at the first instance, it cannot be said that the goods were being transported with intention to evade tax. It has also been argued by the revisionist that the with regard to mentha oil as per Section 28 sub section 3-A and 3B mentha oil is liable to be taxed at the single point of first purchase and, therefore, has canvased that in any view of the matter there could not have been any intention to evade tax in transporting the said men ..... X X X X Extracts X X X X X X X X Extracts X X X X
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