2021 (8) TMI 546

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....ort 'the Act'). Incidental to the sale of books, the revision petitioner also indulges in sale of religious articles which are used in christian religious services like Chalices, Ciborium, Monstrance etc. 2. During the assessment year 2012-13, assessee imported certain religious articles from Italy. The imported articles were cleared on 7.6.2012 and were valued at Rs. 10,24,873/-. It was claimed that as revision petitioner comprised of clergy, it was not fully aware about the intricacies of import and hence entrusted the matter with clearing agents. While the imported goods were being transported, the Intelligence Inspector intercepted it at Athani. Though the bill of entry and complete addresses, including details of the importe....

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.... all the records to show that there was no attempt to evade tax and that the goods transported were imported in accordance with law, a huge penalty was imposed. Imposition of penalty for an inadvertent omission/mistake to carry Form 8FA was unwarranted, argued the counsel. It was contended that the quantum of penalty imposed was too onerous, especially in the light of the nature and character of the revision petitioner. The learned counsel invited our attention to the decision in Hindustan Steel Limited v. State of Orissa [(1969) 2 SCC 627]: [(1970) 25 STC 211] to contend that a mere default in carrying a statutory obligation ought not automatically invite a penalty in the the absence of mens rea. 7. Adv.V.K.Shamsudheen, learned Senior G....