https://www.taxtmi.com/caselaws?id=390617 Penalty for an incomplete Form 38 declaration is not sustainable where import documents, bills, challans and related records accompany the goods, allowing their movement and description to be verified. Omission to complete Column 8, when attributable to clerical or human error, does not by itself establish suppression of turnover or an intention to evade tax. Penalty requires material showing deliberate evasion or a discrepancy between the goods transported and those declared; a procedural defect alone is insufficient. en-us Thu, 19 Dec 2019 00:00:00 +0530 Tue, 07 Jan 2020 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390617 Penalty for an incomplete Form 38 declaration is not sustainable where import documents, bills, challans and related records accompany the goods, allowing their movement and description to be verified. Omission to complete Column 8, when attributable to clerical or human error, does not by itself establish suppression of turnover or an intention to evade tax. Penalty requires material showing deliberate evasion or a discrepancy between the goods transported and those declared; a procedural defect alone is insufficient. Case-Laws VAT and Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390617