TaxTMI 
TaxTMI 
2025 (6) TMI 678
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....f facts necessary for the disposal of this OT.Revision are as follows: A consignment of 8516.960 grams of gold ornaments intended for the assessee was found in the possession of two passengers on a KSRTC bus plying between Coimbatore and Palakkad. The consignment was detected on an inspection carried out by the Excise Squad at a place near Walayar, Palakkad. The seized articles were handed over to the Tax Intelligence Squad for further proceedings. The Intelligence Squad imposed a penalty of Rs.24,79,883/- being double the amount of tax sought to be evaded under Section 47(6) of the Kerala Value Added Tax Act (hereinafter referred to as 'KVAT Act'). The reason cited by the authorities for imposition of the penalty was the non disclosure of....
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....issue for consideration in this revision petition is whether or not the petitioner, who was the consignee of a consignment of 8516.960 grams of gold ornaments carried by two passengers on a bus plying from Coimbatore to Palakkad, could be seen as liable for penalty on the allegation that the said consignment of gold had not been taken back outside the State. While there is material to show that the inward movement of the consignment from Coimbatore to Palakkad via the Valayar Check Post was covered by an 'e-sugam' form (Annexure C), the same cannot be said of the alleged return journey from Palakkad to Coimbatore via Walayar Check Post. In this connection, while the learned counsel for the petitioner would rely on Annexure E produced along ....
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....We have considered the above claim. It is claimed that on the basis of the above circular, which contains instructions to the effect that the insistence of ensuring invoice for carrying gold on approval basis be dispensed with had the transporter ensures delivery challan along the consignment. The said circular was issued as a result of the representation given by the jewellers to dispense with the requirement of attachment of invoices with the consignment on transportation. In the instant case, the appellant had neither ensured accompaniment of sales invoice nor delivery challan as prescribed under the above circular. Moreover, the above circular was not in operation when the offence was booked by the intelligence team. Hence this contenti....