1998 (4) TMI 519

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st Kairana because form 31 was not found available with other documents accompanying the goods. Later, on furnishing a cash security of Rs. 24,194 the goods were released in favour of the assessee. Thereafter penalty proceedings under section 15-A(1)(o) of the Act were initiated against the assessee and the amount of security was converted into penalty. When the matter came to be heard in due course in second appeal by the Sales Tax Tribunal it sustained the penalty to the extent of Rs. 1,000 only as against the penalty of Rs. 24,194 imposed by the assessing authority. Feeling aggrieved the Revenue has preferred this revision against the order of the Sales Tax Tribunal. 2.. Heard learned counsel for the parties. 3.. Section 15-A(1)(o)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der section 4-A of the Act it was exempted from payment of tax and was also declared non-taxable for the assessment years 1985-86, 1986-87 and 1987-88. In reducing the quantum of penalty the Tribunal has considered the facts of the case particularly from the angle as to whether in making import of the goods in question the intention of the assessee was to evade assessment or payment of tax. In respect of the raw material imported by the assessee it paid custom duty by two demand drafts much earlier to the date when the goods were checked by the concerned authority at the check-post. The Tribunal also found that the goods in dispute were duly recorded in the account books of the assessee. It was explained before the Tribunal that the assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... agent. Thus there was a technical violation of section 28-A(2) of the Act. 5.. It has been observed earlier that import of the goods in violation of section 28-A but without an intention to evade assessment or tax in making such an import is not exigible to penalty under section 15-A(1)(o) of the Act as held by the Division Bench of this Court in the case of Jain Shudh Vanaspati Ltd. [1983] 53 STC 54 (All.). The correctness of the findings of fact recorded by the Tribunal have not been specifically challenged in this revision. The question framed for consideration of this Court in the memo of this revision is whether on the facts and circumstances of the case the Sales Tax Tribunal was legally justified in reducing the amount of penalty....