https://www.taxtmi.com/caselaws?id=244497 Use of declaration forms to import goods beyond the permission granted was treated as unauthorised and based on misrepresentation, so penalty under Section 10A of the Central Sales Tax Act was sustained. The assessee had permission only for hides and skins, but Form C and Form 31 were used for chemicals and machinery; the court found the bona fide conduct and absence of mens rea arguments inapplicable because the imports were made knowing that no permission existed for those goods. The appellate authorities had already considered reduction of penalty, and no further reduction was justified. The revisions were dismissed and the penalty order affirmed. en-us Tue, 21 Jan 2014 00:00:00 +0530 Sat, 18 Jul 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244497 Use of declaration forms to import goods beyond the permission granted was treated as unauthorised and based on misrepresentation, so penalty under Section 10A of the Central Sales Tax Act was sustained. The assessee had permission only for hides and skins, but Form C and Form 31 were used for chemicals and machinery; the court found the bona fide conduct and absence of mens rea arguments inapplicable because the imports were made knowing that no permission existed for those goods. The appellate authorities had already considered reduction of penalty, and no further reduction was justified. The revisions were dismissed and the penalty order affirmed. Case-Laws VAT and Sales Tax Tue, 21 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244497