1987 (2) TMI 494

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....goods were seized as they were imported without the documents as prescribed in sub-rule (4) of rule 83 of the U.P. Sales Tax Rules, 1948. Only a trip sheet and the way bills were shown at the check post. The assessing officer then caused a notice dated 6th May, 1982 (page 20 of the Paper book) to be served on the assessee as to why the penalty should not be levied, as the goods were imported from Madhya Pradesh without declaration in form XXXI. The assessee explained that the transporter left with the goods without waiting for the declaration form XXXI and therefore, the goods were transported without the declaration. The explanation did not satisfy the assessing officer. He, therefore, levied the penalty. The Assistant Commissioner (....

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....g authority is satisfied that any dealer or other person imports or transports any goods in contravention of the provisions of section 28-A of the U.P. Sales Tax Act, it may, after such inquiry, if any, as it may deem necessary, direct that such dealer shall pay by way of penalty, in addition to the tax, if any, payable by him a sum not exceeding forty per cent of the value of the goods involved. Section 28-A of the U.P. Sales Tax Act, so far as material, states that any person who intends to bring, import or otherwise receive, into the State from any place without the State, any goods liable to tax under this Act and in such quantity or measure or of such value as exceeds the quantity or measure or value stated in clauses (a) and (b) and t....

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....tted the driver to show the trip sheet and way bill at the check post. I am not persuaded by this argument of the assessee. Section 28-A of the Act clearly enjoins upon a dealer importing goods from outside to transport the goods with the declaration in form XXXI, cash memo, proper bills, challans and trip sheet. The section does not say that production of any of the documents or some such documents will comply with the requirements of section 28-A of the Act. Absence of the declaration in form XXXI, cash memo, proper bills and challans clearly show that the goods were imported in contravention of the provisions of section 28-A of the Act.   The only question for consideration is as to what can be the possible intention of such cont....