Home Highlights August 2013 Year 2013 This

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1. Levy of penalty u/s 114 - The discretion of levying penalty is always available with the Statutory Authority under Section 114, whenever such an Authority is of the view...

2. Illegal attempt for exportation - It appears that the investigation agency could not prove beyond doubt that the goods were actually attempted to export illegally to...

3. Penalty U/s 114 - attempt to export of foreign currencies - The expression “attempt” within the meaning of these penal provisions is wide enough - AT

4. Levy of penalty - It is not actual evasion of tax as contemplated in the books, but it is an attempt. Probably it might be an omission. But as far as the Department is...

5. Refund of service tax - export of goods - Proof of export - assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills -...

6. Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, 1962 - acts of omission and commission in relation to the attempted illegal export of Red Sanders - So,...

7. Rectification of mistake - error apparent on the face of record - It has been rightly concluded in the final order that though this appellant and others have not made...

8. Confiscation - penalty - illegal attempt to export of Dal to Nepal - The allegation of an attempt to export to Nepal cannot be made merely on assumption and presumption...

9. Offence u/s 276C(2) r/w 278B - Wilful attempt to evade tax, etc - Conduct of the petitioners itself would indicate that it was a case of delayed payment of tax or...

10. Offence u/s 276C(2) - Default in payment of tax and payment of the tax in instalment - proof of mens rea - This Court is of the view that the prosecution in this case is...

11. Confiscation of export of prohibited goods - A plain reading of section 113(d) shows that ‘any goods attempted to be exported or brought within the limits of any customs...

12. Excessive Claim of duty drawback - There was misdeclaration of description, quantity, quality and shortage of goods which were attempted to be exported - stay granted partly - AT

13. Attempt to export unfinished leather in the guise of finished leather - Prohibited goods or not - After taking note of the fact that the goods have been provisionally...

14. SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches,...

15. SVLDRS - Rejection of application under Sabka Vishwas Scheme - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period...