2011 (3) TMI 1785

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Full Text of the Document

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....sel for the petitioner and Government Pleader for the respondents. The order under challenge is the penalty order confirmed by the Tribunal in second appeal. Transaction that led to penalty is transport of goods from outside the State to Kerala through parcel service without accounting goods at the border checkpost. Contention of counsel for the petitioner is that goods at the time of verification....