https://www.taxtmi.com/caselaws?id=429668 For imported goods brought into Kerala by air, coastal cargo or rail, the importer must furnish the prescribed declaration on arrival before the jurisdictional Commercial Tax Officer and retain the acknowledged copy with the goods during further transport. Rule 66(6)(ba) prescribes Form 8FA for this purpose. Where the declaration is absent and the delivery notes or invoices are defective, the transport documents may be treated as not proper or genuine, enabling detention under section 47(2) on suspicion that the goods are not covered by proper and genuine documents. In that situation, section 47(6) permits penalty, unless the person concerned discharges the burden of showing absence of tax evasion. en-us Wed, 28 Sep 2022 00:00:00 +0530 Thu, 03 Nov 2022 09:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429668 For imported goods brought into Kerala by air, coastal cargo or rail, the importer must furnish the prescribed declaration on arrival before the jurisdictional Commercial Tax Officer and retain the acknowledged copy with the goods during further transport. Rule 66(6)(ba) prescribes Form 8FA for this purpose. Where the declaration is absent and the delivery notes or invoices are defective, the transport documents may be treated as not proper or genuine, enabling detention under section 47(2) on suspicion that the goods are not covered by proper and genuine documents. In that situation, section 47(6) permits penalty, unless the person concerned discharges the burden of showing absence of tax evasion. Case-Laws VAT and Sales Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429668