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of Penalty imposed on trader for importing goods with invalid import declaration form (Form XVI) instead of prescribed Form XVI u/s 48A of Uttarakhand VAT Act. Tribunal upheld penalty, finding open contravention of Section 48(2). High Court examined provisions of Sections 43 and 48 requiring show-cause notice, opportunity of hearing, and finding of willful attempt to evade tax before imposing penalty. Trader produced valid Form XVI after show-cause notice, claiming goods sent for job work and returned without job done. High Court relied on Allahabad HC judgment holding that if documents removing discrepancy produced after show-cause notice, authorities bound to consider them before seizing goods. Applying ratio, High Court allowed revision and set aside Tribunal's order imposing penalty when valid Form XVI produced.
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