Airport import compliance under Rule 211 defeats seizure and penalty where Form 40 and consignment documents were duly produced.

Import of notified goods by air from an airport was held to fall under Rule 211 of the West Bengal Sales Tax Rules, 1995, not Rule 212, because the declaration in Form 40 and the Air Consignment Note had been produced and endorsed before delivery, and the required documents were carried at interception. Rule 212 was treated as inapplicable to airport imports where Rule 211 applies. As compliance with Rule 211 was established, no contravention of Section 68 of the West Bengal Sales Tax Act, 1994 was made out, and the seizure and penalty lacked legal basis and were quashed.

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Issues: Whether import of notified goods by air from an airport was governed by Rule 211 of the West Bengal Sales Tax Rules, 1995 or by Rule 212 of those Rules, and whether seizure and penalty were sustainable for alleged breach of Section 68 of the West Bengal Sales Tax Act, 1994.

Analysis: The goods were notified commodities imported by air and taken delivery of from the airport. The required declaration in form 40, along with the Air Consignment Note, had been produced and endorsed by the competent authority before delivery, and the accompanying documents were carried at the time of interception. That satisfied the requirements of Rule 211. Rule 212 was held inapplicable because it governs entry through check-posts or notified places other than those covered by Rule 211, and the reference to such exclusion made airport imports fall outside its scope even if the airport was also a check-post. Since Rule 211 had been complied with, no contravention of Section 68 was established, and the basis for penalty also failed.

Conclusion: The seizure and the penalty order were unsustainable and were quashed, and the application was allowed.

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