https://www.taxtmi.com/caselaws?id=390617 Penalty for omission in Form 38 was stated to be unsustainable where the goods were accompanied by import documents, bill, challan and allied papers, and the record showed only a clerical or human error in Column 8. The materials did not indicate that the goods differed from the declaration or that there was any deliberate suppression of turnover or attempt to evade tax. The note states that a procedural lapse alone is insufficient for penalty when the movement of goods can be verified from the accompanying documents, and the revision was allowed with the penalty set aside. 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 omission in Form 38 was stated to be unsustainable where the goods were accompanied by import documents, bill, challan and allied papers, and the record showed only a clerical or human error in Column 8. The materials did not indicate that the goods differed from the declaration or that there was any deliberate suppression of turnover or attempt to evade tax. The note states that a procedural lapse alone is insufficient for penalty when the movement of goods can be verified from the accompanying documents, and the revision was allowed with the penalty set aside. Case-Laws VAT and Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390617