- (1.) This application under article 226 of the Constitution of India is at the instance of a dealer within the meaning of the West Bengal Value Added Tax Act, 2003 and is directed against an order dated December 5, 2008 (Hasmukh Parekh v. Assistant Sales Tax Officer) passed by the West Bengal Taxation Tribunal by which the said Tribunal affirmed the order of seizure of 1313.360 grams of gold ornaments under section 76 of the West Bengal Value Added Tax Act, 2003 and the imposition of penalty of Rs. 5,06,674 under section 77 of the said Act. The facts gives rise to filing of this writ application are as follows: On April 15, 2008 at 18 hours, the writ petitioner's representative produced an air-way bill for the imported "gold" before the Assistant Sales Tax Officer, Central Section, N.S.C. Bose International Airport Check-post. The air-way bill did not indicate whether the contents were gold bar or gold ornaments. The writ petitioner's representative, on being asked for, produced the said packets. On physical verification 5,000 grams gold bar and 1313.360 gm. gold ornaments were found inside the packets. The carrier could not produce the way-bill and invoice for the gold ornaments and on that ground, the gold ornaments were seized.
(2.) Subsequently, a penalty proceeding was initiated and the penalty was awarded valuing the gold ornaments at Rs. 16,88,981 for the reasons that (i) there were misdeclaration of the contents of the consignment and (ii) non-production of way-bill and invoice for the gold ornaments.
(3.) The matter ultimately came up before the learned Tribunal for setting aside the order of seizure and imposition of penalty and as indicated earlier, the learned Tribunal by the order impugned herein has affirmed the order of seizure and imposition of penalty.;