YASHWANT VARMA,J. - (1.) Heard learned counsel for the revisionist and the learned Standing Counsel.
(2.) This revision emanates from proceedings in terms of which penalty has come to be imposed upon the assessee for the Assessment Year 2005-06.
(3.) The case set up against the assessee was that a vehicle owned by it was apprehended at a check post and during the course of examination of the contents of the truck as well as the accompanying documents, it came to light that although the declaration made was in respect of pharmaceutical goods, the truck was also carrying household items which were meant to be delivered at Ludhiana. The declaration form had noted that the pharmaceutical goods were to be delivered at New Delhi. The vehicle in which these goods were being transported did not stop at the check post and was apprehended by the police and other officials and it was then brought back to the concerned checkpost where after the examination came to be undertaken. The fact that the declaration which was handed over did not carry any details with respect to household goods which were bound for Ludhiana could not be disputed. The explanation as to whether the carrier had mistakenly entered the State of U.P. is one which is in the realm of disputed facts and cannot be gone into by this Court.;