Asok Kumar Ganguly, J. - (1.) This writ petition by M/s. Ferring Pharmaceuticals Private Limited was filed challenging an order dated 26.9.2003 passed by the West Bengal Taxation Tribunal which was an order of remand as also the order dated 21.1.2004 passed by the respondent No. 3 the Commercial Tax Officer imposing therein a penalty.
(2.) Relevant facts of the case are that a consignment of goods being consignment No. 18772795 dated 2nd January, 2002 was imported into West Bengal and the said consignment contained two packages including 20 boxes each containing 5 ampoules of Remestyp Injection amounting to Rs. 1,39,104/- and another package containing 90 boxes of one ampoule of Decapeptyl Injection amounting to Rs. 5,04,252/-. It is further pleaded that the said consignment was accompanied with one Air consignment note covering the entire stock of goods transferred from Mumbai to Kolkata and the two different stock transfer notes being Nos. 18 and 22 both dated 25.1.2002 pertaining to the consignment of 20 and 90 boxes were issued respectively. Both the two stock transfer notes accompanied the consignment which was transported from Mumbai to Kolkata through Air.
(3.) One of the employees of the petitioner, Sri Ashoke Das, a peon, was sent to the Airport Check Post for releasing 20 boxes and accordingly a waybill was filled up in a statutory form in compliance with West Bengal Sales Tax Rules for releasing the goods from Airport Checkpost authority. At that time the respondent No.1 asked the waybill in respect of the second stock transfer note for 90 boxes. But Sri Ashoke Das, the petitioner's representative, could not produce the waybill about the second stock transfer note. As such those goods were not released and were kept in the custody of the Airport authority and no claim was made for releasing the goods covered by the second stock transfer note as waybill was not produced by the representative of the petitioner.;