Tribunal Upholds Penalty for Goods Transport Violation

The Tribunal upheld a penalty order in a second appeal concerning the transport of goods without proper accounting at a border checkpost. The petitioner's argument of goods being verified at the parcel office but not declared at the checkpost was countered by the Government Pleader's assertion of potential tax evasion due to non-declaration at internal checkposts. The penalty was confirmed based on the failure to produce documents at the checkpost. The Revision Petition was dismissed, advising the petitioner to challenge the assessment regarding the turnover increase due to the penalty.

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Issues involved: Penalty for transport of goods without accounting at border checkpost.

Summary:
The judgment pertains to a penalty order confirmed by the Tribunal in a second appeal regarding the transport of goods from outside the State to Kerala through parcel service without accounting for the goods at the border checkpost. The petitioner's counsel argued that the goods, verified at the parcel office with a proper bill, were not declared at the border checkpost due to an omission by the truck driver. On the other hand, the Government Pleader contended that the goods were not declared at any internal checkposts after crossing the border, suggesting a likelihood of tax evasion. The Tribunal and lower authorities found that the failure to account for the goods at the checkpost by producing documents justified the penalty, which was upheld. The Revision Petition was dismissed, with the petitioner advised to contest the assessment challenge regarding the substantial addition to the turnover due to the penalty.

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