2007 (10) TMI 604

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....PTA RAY (Chairman).-Petitioner No. 1 is one of the leading couriers in the country and is engaged in the business of transporting documents and papers and also goods. It has a network of aircraft and other ancillary transport facilities throughout India. Petitioner No. 1 uses its fleet of aircrafts whenever necessary. In course of its regular business activity the petitioner was transporting a con....

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....the required documents including way-bill. The disputed consignment was urgently required to be delivered at its destination and petitioner No. 1 had arranged to send it by air. As no competent person was there in the check-post to endorse the way-bill, the disputed consignment was transhipped to Ahmedabad by air without getting the way-bill endorsed at the check-post in Netaji Subhas Chandra Bose....

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....ditional Commissioner, Commercial Taxes, West Bengal in revision. By order dated May 14, 2007 the Additional Commissioner confirmed the order of penalty but reduced the amount of penalty to Rs. 40,000. Against the aforesaid orders of imposition of penalty, the petitioner has moved this Tribunal. In his order the Additional Commissioner has recorded that the consignment reached Calcutta Airpo....

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....tion compelling the petitioner to send the goods outside West Bengal without being able to get endorsement at the said exit check-post. If the petitioner was responsible penalty might have been imposed. Moreover as the goods had actually gone out of West Bengal on the due date, there was no possibility of evasion of tax. We have already held in several decisions that even if mens rea is not necess....