https://www.taxtmi.com/caselaws?id=328433 The High Court upheld the decision to delete the penalty imposed for not carrying the declaration form ST-18A for directly imported goods from Singapore for personal use, distinguishing between goods imported from foreign countries and those brought in from other states. The Court found no substantial legal issue and dismissed the petition, emphasizing the specific circumstances of the case and the lack of justification for penalty imposition. en-us Thu, 21 Apr 2016 00:00:00 +0530 Fri, 03 Jun 2016 13:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328433 The High Court upheld the decision to delete the penalty imposed for not carrying the declaration form ST-18A for directly imported goods from Singapore for personal use, distinguishing between goods imported from foreign countries and those brought in from other states. The Court found no substantial legal issue and dismissed the petition, emphasizing the specific circumstances of the case and the lack of justification for penalty imposition. Case-Laws VAT and Sales Tax Thu, 21 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328433