https://www.taxtmi.com/caselaws?id=162823 Seizure of goods was upheld where they were carried without proper endorsement of the way bill at the check-post, the import documents matched the consignment, and the statutory basis for seizure was found sufficient despite explanations about loss of the way bill and repacking. Penalty, however, could not rest on procedural lapse or suspicion alone; proof of an intention to evade tax was required. On the stated facts, the conduct was treated as inadequate to establish evasion, so the punitive penalty was set aside, while a reduced deterrent monetary payment was directed. en-us Mon, 21 Aug 2006 00:00:00 +0530 Fri, 14 Mar 2014 18:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162823 Seizure of goods was upheld where they were carried without proper endorsement of the way bill at the check-post, the import documents matched the consignment, and the statutory basis for seizure was found sufficient despite explanations about loss of the way bill and repacking. Penalty, however, could not rest on procedural lapse or suspicion alone; proof of an intention to evade tax was required. On the stated facts, the conduct was treated as inadequate to establish evasion, so the punitive penalty was set aside, while a reduced deterrent monetary payment was directed. Case-Laws VAT and Sales Tax Mon, 21 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162823