TaxTMI 
TaxTMI 
2025 (1) TMI 262
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....engaged interalia in the business of import of plastics and chemicals. The petitioner - company imported 90 M.T. of Acrylic Plastic Scrap (crushed). The consignment arrived at Kandla Port of India. The cargo was cleared after compliance of required formalities and payment of requisite custom duty. Out of the said 90 M.T. Acrylic Plastic, the company sold 46 M.T. at the port itself to five different parties of Jodhpur in the course of interstate trade through the orders placed by the broker. The parties were insisting for immediate dispatch of the goods instead of waiting for the receipt of the respective invoices etc. from Mumbai (the head office of the petitioner). Accordingly, bilties were prepared in the name of the respective purchasers....
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....he order of the Collector could not be affected and re-transportation of the goods to Mumbai was not done as custom authorities detained all the trucks. Vide order dated 18.08.1992, the Commercial Tax Authorities asked the petitioner to file show cause as to why the goods be not impounded. Due to otherwise engagement, the petitioner did not filed show cause, rather, sought for time by a written request. 4. The Commercial Tax Authority did not allowed time and passed ex parte order dated 13.10.1992 imposing maximum penalty of Rs.6,00,000/- @ 30% by taking value of the goods as Rs.20,00,000/-. The commercial Tax Authority was of the view that five trucks in the name of consignee M/s. Satyam Enterprises, Jodhpur were not addressed to real con....
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....Head Office in the name of five purchasers (whose name is disclosed above) due to their pressure of early movement of the goods. Infact, those five named purchasers specifically denied that they had purchased the goods which were seized from their respective premises. B. Another defence is that goods were send in the name of Satyam Enterprises for the reason that details and identity of the five purchasers was not known. Before sending the goods to Satyam Enterprises, Satyam Enterprises was not taken into confidence as such he readily informed to the Commercial Department and lodged an FIR that unauthorized goods has reached his destination. Moreover, the aforesaid defence is contrary to the documents available on the record. 9. The ....
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....the name and address of the owner of the [vehicle, boat or animal) and also the names & addresses of the consignor and consignees [, if any,] [and in case the consignee is a registered dealer whether in this State or in any other State, the number with the name of the district of issue of the registration certificate, if any, of such consignor or the consignee, as the case may be.] [(3) The owner or person incharge of a vehicle, boat or animal shall carry with him a goods vehicle record, a trip sheet or a log book as the case may be and [such other documents] as may be prescribed in respect of the goods carried in or in the vehicle, boat or animal as the case may be, and produce the same before any officer incharge of check-post or barri....
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....icer-in-charge of the check-post or barrier or any other officer empowered in that behalf shall record his reasons for doing so shall give a receipt for the goods to the person from whose possession or control they are seized. Explanation 1. For the purpose of this subsection, exempted goods includes goods, the sale or purchase of which by dealers in general is exempt from tax without any condition or on the sole condition that an exemption certificate, with or without payment of fee, is obtained or that the goods are recorded in the registration certificate of the dealer claiming the exemption. [Explanation II. For the purpose of this section the goods under transport means goods which have been handed over to a carrier and/complete ....
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....d under clause (b) of sub-section (7): Provided further that when an owner, incharge or driver of a vehicle, boat or animal is found guilty second time of the offence mentioned in the preceding proviso, he shall be liable to a maximum penalty as mentioned in the preceding proviso and the vehicle, boat or animal carrying the goods may be kept seized and detained for a period not exceeding 30 days after the date of the payment of the penalty or furnishing of the security.] (b) Such officer may release any of the goods seized under sub- section (5) or sub-section (6) on payment of the penalty under clause (a) or on furnishing such security in such form as may be prescribed for the payment thereof, as he may consider necessary.] [(8) A....