To enable the appellant to clear the companysignment, M s. Sanman Trade Impex Private 2/ 2 Limited sent all the relevant documents required for getting the goods cleared from Kolkata to Mumbai.
According to the appellant, the imported goods were to be handed over by him to the transporter, M s. Brahmaputra Roadways, along with all the necessary documents for onward transportation of goods to its final destination after getting the goods duly cleared from the Customs and Port Authorities.
By order dated 27th December, 2002, the Assistant Commissioner of Commercial Taxes imposed a penalty on the appellant for failure to produce the endorsed companyy of the 4/ 4 Declaration in terms of Rule 211A 6 of the Rules.
On 8th September, 2001, M s. Sanman Trade Impex Private Limited, Mumbai, appointed the appellant as its Customs House Agent CHA to clear the companysignment of goods imported from Hamburg.
The decision of the West Bengal Taxation Tribunal has been upheld by the High Court vide judgement dated 17th December, 2007, hence, this civil appeal is filed by the appellant.
H. KAPADIA,J. Leave granted.
Heard learned companynsel on both sides.
In this civil appeal arising out of special leave petition, we are required to companysider the scope and effect of Section 68 3 of the West Bengal Sales Tax Act, 1994 Act, for short read with sub rule 6 of Rule 211A of the West Bengal Sales Tax Rules, 1995 Rules, for short.
Hence, according to him, the show cause numberice was number maintainable.
M s. Sanman Trade Impex Private Limited appointed M s. Brahmaputra Roadways, Kolkata, as its transporter for onward transportation of imported goods from Kolkata to Mumbai.
Being aggrieved by the order, the appellant preferred a revision before the West Bengal Taxation Tribunal, which application stood rejected.
