2020 (3) TMI 820

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..... erception of goods, other documents, namely invoices and bilty were also found. These documents were in order. Even Form 38 was found to be duly filled up evidencing the transaction under which the goods were being imported. The assessee had duly produced his books of accounts in which the transaction in question is duly accounted for. In such circumstances, merely on assumption that Form 38 could .....

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..... d of the Commercial Tax Unit, Agra at the time it was importing goods from outside the State. The import declaration Form no.38 was found to be filled by magic ink which vanished after being exposed to high temperature. The Enforcement Authorities inferred an intent to evade assessment and payment of tax and accordingly seized the goods which were being imported by the said vehicle by the responde .....

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..... gement of this Court in case of M/s Shree Balaji Concast Vs. C.C.T., 2016 TLD 20 held that merely on basis of presumption that Form 38 could be re-used, the imposition of penalty is not sustainable in law. The relevant extract from the judgement in case of M/s Shree Balaji Concast, upon which reliance was placed by the Tribunal, is extracted below:- 11.The Act and the Rules does not prescrib .....

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..... bstantiated by other documents namely the G.R. and weigh slip etc. which were available at the relevant time of issuance of show cause notice. The assessee has produced extract of the copies of the register maintained by it containing entires of dispatch of the aforesaid goods and its receipt by consignee. In view of these documents, it cannot be said that the assessee had committed any illegality .....

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..... Form 38 was found to be duly filled up evidencing the transaction under which the goods were being imported. The assessee had duly produced his books of accounts in which the transaction in question is duly accounted for. In such circumstances, merely on assumption that Form 38 could be re-used, the Assessing Officer was not justified in imposting penalty. Accordingly, the revision is dismiss .....

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