High Court Rules Bill of Entry Valid Document, Overturns Penalty Under DVAT Act Section 86(19) for "Goods without Bill".

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....Levy of penalty u/s 86(19) of the DVAT Act - Whether bill of entry was not a valid document or invoice - impounding order u/s 59/61 of the DVAT and recorded the reason for doing so as: "Goods without Bill" - there was no legal justification for issuance of the impugned penalty - HC....