Raj Trading Company vs State of Punjab

Rajive Bhalla, J.—The short point that arises for adjudication is whether the appellate authority and the Tribunal have committed any error in dismissing the appeal filed by the appellant. The counsel for the appellant submits that it is true that the appellant was remiss in its obligation to produce the relevant declaration in form H before the appellate authority or the Tribunal, but as form H clearly evidences a bona fide export transaction, the matter may be remitted to the Joint Director (Enforcement)-cum-Depury Excise and Taxation Commissioner, Ferozepur, H.Q. at Bathinda (hereinafter referred to as "the DETC"), to consider the appeal on the merits.

The counsel for the State of Punjab submits that the appellant did not produce form H to show that goods transported were meant for export at any stage of the proceedings whether during original or appellate proceedings and, therefore, cannot be allowed at this belated stage, particularly, in this appeal to refer to this form to show that goods were meant for export. It is prayed that the appellant''s negligence, disentitles it to any relief.

We have heard counsel for the parties, perused the impugned order and while holding that the appellate authority and the Tribunal have not committed any error, cannot but ignore the fact that the appellant is in possession of form H which prima facie proves that goods were exported out of the country. The appellant''s negligence, in pursuing its case before the appellate authority as well as the Tribunal, would generally disentitle it to relief but as we are prima facie satisfied about the correctness of form H, set aside orders passed by the DETC as well as the Tribunal and restore the appeal to the office of the DETC for adjudication afresh with respect to form H relied by the appellant before this court. It is made clear that the appellant would be required to prove form H by adducing such supporting evidence as may be in possession of the appellant. Parties are directed to appear before the Joint Director (Enforcement)-cum-Deputy Excise and Taxation Commissioner, Ferozepur, H.Q. at Bathinda, on October 21, 2013 who shall decide the appeal within two months. The appellant shall be liable to pay Rs. 5,000 as costs to the State.