https://www.taxtmi.com/caselaws?id=186505 Penalty for breach of the declaration-form requirement was held not to follow from a mere procedural lapse where the imported goods were duly entered in the books of account and disclosed before the assessing authority. The decisive requirement under the sales tax provisions was material showing that the import was made with an intention to evade assessment or payment of tax. As no seizure, interception, or other evidence indicated any design to evade tax, the statutory basis for penalty was not established and the penalty was set aside. en-us Fri, 28 Mar 2003 00:00:00 +0530 Wed, 21 Sep 2016 10:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186505 Penalty for breach of the declaration-form requirement was held not to follow from a mere procedural lapse where the imported goods were duly entered in the books of account and disclosed before the assessing authority. The decisive requirement under the sales tax provisions was material showing that the import was made with an intention to evade assessment or payment of tax. As no seizure, interception, or other evidence indicated any design to evade tax, the statutory basis for penalty was not established and the penalty was set aside. Case-Laws VAT and Sales Tax Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186505