INDIA FOOD EXPORTS Vs. STATE OF KERALA

JUDGEMENT

(1.) The levy of penalty under Section 29A(4) of the 1 Kerala General Sales Tax Act, 1963 ("the Act", for short) by the Enquiry Officer and confirmed by the first appellate authority and the Appellate Tribunal is called in question by the assessee in this revision petition filed under Section 41 of the Act.

(2.) The assessee is a firm engaged in the processing and export of cashew 2 kernels. In the course of its business, it has imported 3,500 bags of raw cashewnuts from a foreign country. To demonstrate this aspect of the matter, the petitioner has not only produced the bill of entry dated October 18, 2001 but also the certificate issued by the clearing agent both before this Court as well as before the authorities under the Act. Out of the goods imported, the petitioner was transporting 280 bags of cashew kernels to the assessee s own factory situate at Kuzhithura in Tamil Nadu for the purpose of processing. The goods vehicle was detained by the check-post authority at Amaravila on October 20, 2001. After verification of the documents produced by the person in charge of the goods vehicle/driver of the vehicle, the check-post authority had issued notice, pointing out the defects noticed by him at the time of verification of the documents produced. The only defect, that was pointed out was, that, instead of producing the original delivery note, the person in charge of the goods vehicle had produced photostat copy of the original delivery note. The defect that was pointed out by the check-post authority in the notice dated October 20, 2001 is as under:

(3.) In the notice itself it was indicated that the person in charge of the goods vehicle is given 24 hours time to explain the defect noted in the notice dated October 20, 2001.