No penalty when goods weren't accompanied by import declaration form if there was no intent to evade

CST & VAT : U.P. VAT : Where assessee brought wheat from State of Punjab by rail to its godown in Faizabad and sold same and Assessing Authority having found that wheat was not accompanied by Form 38 imposed penalty under section 54(1)(14) of U.P. VAT Act, since there was no finding with regard to intention of assessee to evade tax, impugned order was illegal