2003 (8) TMI 520

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....consignment of goods were cleared on January 1, 2002 from the Calcutta International Airport after paying the necessary import duty and producing bill of entry, invoice, challan and such other relevant documents. As the petitioners' employee was carrying the goods in a van it was intercepted on the VIP road at 7 P.M. on January 1, 2002 by the C.T.O., Central Section and the driver of the van was asked to produce the relevant documents. The driver was unable to produce the way-bill and so the vehicle of the petitioner was taken to the sales tax building at 14, Beliaghata Road and the driver was directed to appear on January 2, 2002. 2.. On January 2, 2002 the consignment of goods were seized by the C.T.O., Central Section, under section....

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....erials be released and all notices for penalty withdrawn. 4.. The learned State Representative argued that there was indeed a check-post in the vicinity of the Calcutta International Airport. In support of that, the learned State Representative produced the Government Notification No. 1069-FT dated April 13, 1995 wherein it was mentioned (at serial No. 3) that a sales tax check-post started functioning with effect from May 1, 1995 at Dum Dum Airport within Dum Dum P.S. The learned State Representative pointed out that although the said check-post is not physically located within the Calcutta International Airport, it is in the vicinity and can be approachable by anybody importing goods through the Calcutta International Airport. He further....

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.... excluded from the purview of rule 212. It is true that the judgment had incidentally referred to the applicant's claim in that case that there was no sales tax checkpost at the International Airport at Calcutta but the Tribunal had not gone into the applicability of rule 211(4) in such cases. On scrutiny into the actual wording of rule 211(4) we find that the wordings referred to a railway station, steamer station, airport or post office where no check-post has been set up "in or around", such railway station, steamer station, airport, etc. The word "around" is significant. Since it has been established that a check-post has been functioning in Dum Dum P.S. with effect from May 1, 1995 in terms of a Government notif....