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2013 (3) TMI 278
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....ied on the petitioner. 2. According to the petitioner, they procured a quantity of 20 tones of Ball tamarind from Virajpet. Case of the petitioner is that a consignment of Ball tamarind was transported by them from Virajpet to Kottayam, in a Truck bearing registration No.KL-58-382. Ext.P1 is the forest pass issued by the Karnataka Forest Department. It is stated that on entry of the Truck with ....
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....ction 47(2) once again. This according to the petitioner, is prohibited in view of Section 47 (7) of the KVAT Act. 5. On the other hand, learned Government Pleader referred me to Ext.P7 and contended that there was an increase in the quantity when consignment was again detained by Ext.P3. It is also stated that the goods reached Feroke without the petitioner declaring the goods at the two check....
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....so there is no reference to this document. That apart, goods have reached Feroke without declaring the same at two check posts enroute. Admittedly, the value estimated was at Rs.1,37,500/- and Rs.11,100/- was levied as penalty. The value now estimated is Rs.18 Lakhs. This substantial variation in the value and also the suspicious circumstances that were pointed out, create credibility of the case ....