Home Highlights August 2013 Year 2013 This

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1. Levy of penalty on person-in-charge of vessel or its agent - short landing of goods - The appellant, for all practical purposes, is liable to be treated as "any other...

2. Penalty u/s 116 of the Customs Act, 1962 - Since the person-in-charge of conveyance is liable for penalty in case of quantity unloaded is short of the quantity to be...

3. Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of...

4. Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

5. Levy of penalty - there is no mens rea or any premediated thought in non-complying with the statutory requirements, as no duty was actually payable upon import, being...

6. If there is no mens rea, no mandatory penalty u/s 11AC - SC

7. Levy of penalty u/s 114(i) of the Customs Act - abetment in smuggling - It is settled law that for imposition of penalty, it is necessary to establish a positive role on...

8. Levy of penalty - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a...

9. CENVAT Credit availed wrongly on Capital goods - there is no sufficient evidence to prove Mens rea or guilt on the part of the assessee - no penalty - HC

10. Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal...

11. Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

12. Cognizance of offence u/s 276CC - non filing of ITR - requirement of mens rea - When the amount in question along with the interest has already been paid, no sentence...

13. Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an essential element for imposing penalty for non compliance of notices issued by AO - penalty confirmed - AT

14. Imposition of penalty - The mens rea is not required to be proved as necessary ingredient for imposition of penalty under sub-section (5) of Section 78, on proving...

15. Penalty u/s 271(1)(c) - The considerations for imposition of penalty under Section 271(1)(c) of the Act are however entirely different. It requires existence of mens rea...