2000 (11) TMI 1188

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....ondent-assessee was carrying his own goods without delivering the same to the transporter for carriage. In other words he was found the goods on his person as a passenger and not transporting the goods through carrier. Section 22A(7) does not apply inasmuch as such goods cannot be considered to be goods under transport. 3.. The facts of this case which are not in dispute are that Mr. Bhagwan Dass, proprietor of firm M/s. Ashok Trading Agency, Jodhpur when he was checked at Railway Station, Raikabagh by travelling in Delhi-Jodhpur Superfast was found carrying with him nine pieces of tape-recorders, some radio parts and cassettes. He in his statement, on the spot admitted that these goods, which he purchased at Delhi without any document a....

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....or leaving the State limits shall also give a declaration containing such particulars as may be prescribed of the goods carried in or on the vehicle, boat or animal, as the case may be, before the officer in-charge of the checkpost or barrier or the officer empowered. In this behalf Explanation II of sub-section (6) which reads as under:   Explanation II.-For the purpose of this section the goods under transport means goods which have been handed over to a carrier and complete delivery thereof has not been taken from such carrier. 6.. A perusal of Explanation II envisages that goods under transport, i.e., goods which have been delivered to the transporter and remained to be under transporter until the delivery thereof has been ta....

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....on shall be carried with the goods and presented at the entry check-post along with other documents prescribed under section 22-A and the provisions of the said section shall apply to such import. 9.. A perusal of section 22-C leaves no room of doubt that obligation under it is cast not on the transporter of goods under transport to furnish declaration and produce the same at the time of entry. It is the responsibility of the person importing the goods to make a declaration as required under the aforesaid provisions and Rules framed for that purpose. This obligation is on the importer and not on the transporter. The respondent undoubtedly was a person who was an importer as well as a person who brought goods from outside the State for di....