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Issues: Whether penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was exigible for carrying a blank Form ST-18A in respect of goods directly imported from outside the country, and whether the requirement of Form ST-18A under Section 81 and Rule 53 extended to such direct imports.
Analysis: The relevant scheme required a declaration to accompany notified goods in movement from outside the State, but the expression used in Section 81 and Rule 53 was construed as covering movement from outside the State and not direct import from outside the country. The departmental circular dated 8.2.2001 clarified that a registered importer bringing goods from outside the country was not required to enclose Form ST-18A, and that such goods were not to be detained merely for want of that form, provided import documents and customs clearance papers were available. The reasoning in Guljag Industries was read as not laying down a rule specifically governing direct imports from abroad, and the Court treated the relevant observations as not controlling on the facts. The authorities below had also found that the other import documents accompanied the goods.
Conclusion: Penalty under Section 78(5) was not justified, and the requirement of Form ST-18A was held inapplicable to the direct import in question.
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