2017 (1) TMI 273

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....nti-Evasion Wing conducted a survey at the Railway Parcel Godown, Jaipur, in the presence of Incharge of the Godown on 7.12.2009, after the goods were unloaded from Train No.2969, wherein Cardamom [ilaichi] was found of the respondents. Inquiry was conducted on the basis of railway receipt and pursuant thereto, the respondents appeared producing Delivery Note form JJ for Consignment Sale and VAT declaration form 47 of importing the said goods. It was found that the consignor is one M/s Maya Traders of Bondnayakanur (Tamil Nadu) and the name of the consignee did not find place. The respondents informed that as per the prevalent system with the railways, apart from railway receipt, they do not accept any other declaration form or enclosure an....

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....that it was created later-on and was an after-thought and contended that there is violation of Rule 53, and penalty was rightly imposed. Learned counsel relied on the judgment of apex court in the case of Guljag Industries v. CTO (2007) 7 SCC 269. 6. Per contra, learned counsel for the assessee contended that admittedly the railways except issuing railway receipt, does not take any document or declaration form at the time when the goods are taken for transportation and sent on consignment and even the AO has mentioned this fact after verifying from the railway authorities. Learned counsel further contended that VAT declaration form duly filled-in was submitted on a show-cause notice and the judgment of apex court in the case of State of ....

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....e instant case the transporter is the railways and it could not have been expected of the railway authorities to fillup Part-C when the goods were being transported through railways. 9. Admittedly, on the back side of the railway receipt, a copy of which was produced by the learned counsel for the assessee and which has not been disputed by the learned counsel for the Revenue, is that it mentions the name of the consignee i.e. the respondent-assessee on the back side which has been duly signed by the consignor. The AO, after having produced declaration form VAT 47, has not conducted any inquiry worth name and the order of AO at various places mentions about doubtful nature of transaction and has not come to a conclusive finding based on ....