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Levy of penalty u/s 86(19) of the DVAT Act - Whether bill of entry was not a valid document or invoice - impounding order u/s 59/61 of the DVAT and recorded the reason for doing so as: "Goods without Bill" - there was no legal justification for issuance of the impugned penalty - HC
Levy of penalty u/s 86(19) of the DVAT Act - Whether bill of entry was not a valid document or invoice - impounding order u/s 59/61 of the DVAT and recorded the reason for doing so as: "Goods without Bill" - there was no legal justification for issuance of the impugned penalty - HC
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