https://www.taxtmi.com/caselaws?id=211888 The court dismissed the civil appeal, emphasizing that the appellant, as a declarant, had an obligation to transport goods outside West Bengal. Failure to produce the endorsed declaration copy raised a legal presumption of tax evasion. The court underscored compliance with regulatory measures to prevent tax evasion, rejecting the appellant's argument that certain sections applied only to transporters, not Customs House Agents. The court did not address the appellant's request for penalty payment in instalments and dismissed the appeal without costs. en-us Fri, 26 Mar 2010 00:00:00 +0530 Thu, 15 Mar 2012 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211888 The court dismissed the civil appeal, emphasizing that the appellant, as a declarant, had an obligation to transport goods outside West Bengal. Failure to produce the endorsed declaration copy raised a legal presumption of tax evasion. The court underscored compliance with regulatory measures to prevent tax evasion, rejecting the appellant's argument that certain sections applied only to transporters, not Customs House Agents. The court did not address the appellant's request for penalty payment in instalments and dismissed the appeal without costs. Case-Laws VAT and Sales Tax Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211888