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TMI Blog2022 (11) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... duplicate and separate declaration has to be prepared in respect of each consignee. The mandatory documents which are to be accompanied with the consignment are not accompanied would give rise to suspicion regarding the genuineness of the transport and attempt of evasion of tax. Sub section (2) of section 47 of the Act gives power to the officer that if he has reason to suspect that the goods transported are not covered by proper and genuine documents (in cases where such documents are necessary), for reasons to be recorded in writing, detain the goods and allow further transport only on furnishing security for the double the amount of tax likely to be evaded as estimated by the officer. The Tribunal has intrinsically examined the circumstances read with documents, which have bearing on the issues in hand before recording and finding against the petitioner herein. It is this finding which is reviewed in our jurisdiction. Further the Tribunal, being the second fact-finding body, has entered into a finding that the proper documents which are necessary for transportation of goods were not available at the time of transport and hence, the contention of the petitioner that proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lery. The company, in the year 2013, purchased gold ornaments from various customers and transported to Kerala by an employee by Air. The gold was purchased by the branches of the petitioner at Haryana (Gurgaon) and new Delhi (Karol Bagh). 2. The Intelligence Squad No.III, Mattancherry on 29.11.2013, noticed transport of gold, scrap gold, and diamond ornaments without proper records as per Kerala Value Added Tax Act, 2003 (for short 'the Act'). The consignment originated from outside the state i.e., from Gurgaon and Karol Bagh was sent to 8 different centres, 2 in Kerala and the rest outside Kerala. The consignments addressed to the agency in Kerala and other states were not declared as mandated under the section 46(3)(e) of the Act read with Rule 66(6) of the Kerala Value Added Tax Rules, 2005. Moreover, the delivery notes were tampered with overwriting and the complete address of the consignee was not furnished. The goods were detained and later released on remittance of 25% of the security amount demanded. 3. Annex.L notice under section 47(2) of the Act was issued pointing out the reason for detention on 29.11.2013. The petitioner, to Annexure-L notice, filed deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Area of Kerala State for purification and making new gold ornaments. The relevant documents which are essential for movement of goods from one State to another were accompanied with the goods by the carrier, which includes the delivery note, a self-declaration and stock issue voucher duly signed. The purpose of transport is mentioned in the voucher and the delivery note gives the name of the person, who carries the consignment. Though the goods were sent to Kerala as well as other states, it was done as a matter of security that a single person carry the goods by Air and it is usually transported firstly to a single place and from there to the different parts of the State. Thus, the goods were brought to Kerala to be sent to Chennai, Maharashtra and to Thrissur. Since the goods are accompanied by all the documents necessary, the question of evasion of tax does not arise. Moreover, there is no sale of the gold ornaments and it is only a stock transfer from one branch to another for repair and making of new gold ornaments. The goods are brought to Kerala to be transported back to the respective branches and hence, all the documents which are necessary for movement of goods were prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the order passed by the Tribunal and hence, no interference is warranted. 9. Section 46(3)( e) of the Act reads as follows: 46. Establishment of check post and documents to be carried with the goods:- (1) xxxxxx (2) xxxxxx (3) Subject to the provisions of sub-section (4), no person shall transport within the State across or beyond the notified area any consignment of goods exceeding such quantity or value, as may be prescribed, by any vehicle or vessel, unless he is in possession of, (a) xxxxxxxx (b)xxxxxxxx (c) xxxxxxxx (d) xxxxxxxx [(e) Where goods are imported into the State through coastal cargo, through air and through the Railways, the importer or clearing agents, by whatever name called, shall, on arrival of such goods, furnish a declaration before the Commercial Tax Officer having jurisdiction over the place of import, as may be prescribed. While transporting such goods within the State or across the State, the transporter/person in charge of the vehicle/vessel shall keep a copy of such declaration duly acknowledged by the concerned authority and shall be produced for verification by any authority under this Act.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal had perused the entire records produced by the petitioner and found that there were defects in the delivery notes in respect of the name and full address of consignee. The invoices also did not contain the consignee s full address. The Tribunal has intrinsically examined the circumstances read with documents, which have bearing on the issues in hand before recording and finding against the petitioner herein. It is this finding which is reviewed in our jurisdiction. Further the Tribunal, being the second fact-finding body, has entered into a finding that the proper documents which are necessary for transportation of goods were not available at the time of transport and hence, the contention of the petitioner that proper documents were accompanied by the goods is factually incorrect. The Tribunal also took note of the fact that the intelligence officer has noted in his order that the no books of accounts were produced before him and also of the fact that no declaration in form 8FA was produced along with the reply though the petitioner had a contention that in respect of goods brought to Kerala form 8FA was uploaded not at the time of interception but later. The Intelligenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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