13. Seizure of specified goods under section 13
1. A declaration under section 8 shall be carried with the consignment of specified goods at the time of entry of such goods into a local area and till it reaches the destination.
2. If entry of specified goods is made into local area without accompanying a valid declaration made under section 8 before entry of such goods into such local area, the specified goods shall be seized under section 13
3. The declaration under section 8 along with the supporting documents including the relevant tax invoice, invoice or bill or document of like nature and the document of transport for entry for such consignment of specified goods, shall be produced upon demand by and before the person authorized under the provision west Bengal value added tax act, 2003 or the west Bengal sales tax act,1994, to intercept and examine any consignment of goods and the document thereof under the said acts.
4. It the authority referred to in sub rule (3) is not satisfied about the correctness of the particulars and information furnished in the declaration under section 8 upon examination of such declaration along with the document produced before him, and if considered necessary, upon physical verification of specified goods, he shall seize such specified goods under section 13
5. If upon interception and examination of any consignment of specified goods on entry thereof into local area, the senior joint commissioner, joint commissioner, deputy commissioner or sales tax officer as may be authorized by the commissioner, is not satisfied that the amount of tax has been correctly ascertained upon self assessment under section 10 by the dealer or importer, or is not satisfied that the material information has been correctly declared in full in declaration under section 8, such authority shall seize such specified goods under section 13 and for the purpose of ascertaining the correctness of the import value of such consignment of specified goods and the amount of tax payable thereon under the act , he may exercise the power available to the appropriate assessing authority.
6. Where specified goods may be seized in terms of the provisions of the act or rules made there under and such goods may also be seized under the west Bengal value added tax act, 2003 or the west Bengal sales tax act, 1994, as the case may be, such specified goods shall be deemed to have also been seized under this act and no separate seizure shall be required for the purpose of act.
7. The provisions of section 76 of west Bengal value added tax act, 2003, to the extent not inconsistent with the provisions of this act and these rules shall, mutatis mutandis apply in respect of seizure of specified goods under this act. |