https://www.taxtmi.com/caselaws?id=187427 Import of goods in contravention of the declaration requirement under the U. P. Sales Tax Act attracted penalty under Section 15-A(1)(o), because liability depended on non-compliance with Section 28-A and not on mens rea. The amended Section 28-A remained valid; the earlier precedent had invalidated only the notification fixing quantity or value, not the statutory provision itself. The assessee could not avoid penalty by relying on absence of intention to conceal, entry in account books, or non-existence of a check-post. The appellate findings were set aside and the penalty order was restored. en-us Mon, 10 Nov 1986 00:00:00 +0530 Fri, 21 Oct 2016 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187427 Import of goods in contravention of the declaration requirement under the U. P. Sales Tax Act attracted penalty under Section 15-A(1)(o), because liability depended on non-compliance with Section 28-A and not on mens rea. The amended Section 28-A remained valid; the earlier precedent had invalidated only the notification fixing quantity or value, not the statutory provision itself. The assessee could not avoid penalty by relying on absence of intention to conceal, entry in account books, or non-existence of a check-post. The appellate findings were set aside and the penalty order was restored. Case-Laws VAT and Sales Tax Mon, 10 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187427