https://www.taxtmi.com/caselaws?id=166391 A revisional authority may interfere where an appellate order is perverse and prejudicial to the Revenue. The record showed transport of goods in a public carrier with an invoice date inconsistent with the date of transportation, failure to check documents at the entry check-post, and an unsupported discrepancy in invoice value. The explanation that the person in charge was unaware of the statutory requirement did not excuse non-compliance. On those facts, restoration of the duty, penalty and interest was held justified. en-us Fri, 04 Mar 2011 00:00:00 +0530 Sat, 20 Sep 2014 18:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166391 A revisional authority may interfere where an appellate order is perverse and prejudicial to the Revenue. The record showed transport of goods in a public carrier with an invoice date inconsistent with the date of transportation, failure to check documents at the entry check-post, and an unsupported discrepancy in invoice value. The explanation that the person in charge was unaware of the statutory requirement did not excuse non-compliance. On those facts, restoration of the duty, penalty and interest was held justified. Case-Laws VAT and Sales Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166391