2001 (11) TMI 1033

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.... 2. Penalty under Section 15-A (1) (0) of the U.P. Trade Tax Act to the tune of Rs. 37,217 was levied upon the revisionist since he was importing the goods without Form 31/32. First appeal filed by the revisionist was partly allowed and the amount of penalty was reduced to Rs. 1,000. The department filed second appeal against the order of the first Appellate Authority, such was allowed by the impu....

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....ows: "(6) Where the officer making the search or inspection under this section finds any person transporting or attempting or abetting to transport any goods to which this section applies without being covered by the proper and genuine documents referred to in the preceding sub-sections and if for reasons to be recorded he is satisfied after giving such person an opportunity of being hear....