2020 (1) TMI 230

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.... the appeal preferred by the Revenue. 3. The counsel for the revisionist has submitted that the brief facts of the case are that revisionist while importing goods from outside the U.P. duly applied for and downloaded the Form 38 which is a declaration for import carried alongwith the goods so imported. After generation of the said Form the same is filled firstly by the dealer (revisionist) and thereafter by the seller/consigner and the same is sent by the seller to the purchaser. In the instant case however, inadvertently the Column 8 of bill/cash memo/challan number/date remained unfilled. This lacunae was discovered during the inspection by the officer of the Truck carrying the goods as mentioned in Form 38 on 14.09.2010 and Column No.....

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....e second appeal on the ground that by not filling Column 8 of Form 38 there is a possibility of evasion of Tax, inasmuch as said Form can be used again for transportation of the goods without payment of Tax. They rejected the contention of the revisionist (respondent therein) holding that revisionist had not produced and evidence or filed any affidavit to substantiate their contention. 6. We have heard the learned counsel for the parties and perused the record. It is admitted fact that revisionist had duly applied for and obtained Form 38 for import of goods and the Column 8 of the said Form where the details of bill/cash memo/challan /tax invoice number was to be entered date remained blank on account of negligence of the revisionist. I....

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....nt was accepted. Tribunal recorded the finding to this effect. Admittedly, bill and builty were produced at the time of the checking at the check-post and form XXXI had also been submitted along with bill and builty. The purpose of form XXXI is, to bring to the notice of the department about the import of the goods so that the imported goods may not be escaped from consideration at the time of assessment. Merely because some of the columns of form XXXI were not filled which was merely a procedural defect it cannot be said that the provisions of Section 28-A has not been complied. No finding whatsoever has been recorded by any of the authority that there was any attempt on the part of the applicant to evade the tax. Inasmuc....