Home Highlights April 2016 Year 2016 This

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1. Imposition of penalty on CHA - Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer...

2. Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent...

3. Penalty u/s 117 - gold imported by the appellant did not bare engraving of weight in metric unit for claiming exemption - The imposition of penalty under Section 117 of...

4. It was open for the Settlement Commission to impose penalty on the directors in addition to imposing penalty on the company, if there was material justifying imposition...

5. Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

6. Quantum of penalty u/s 114 of CA - Power of Commissioner (Appeals) to reduce the penalty - It is not the case that penalties imposed under the provisions is a mandatory...

7. Imposition of redemption fine - penalty - if the goods are held as liable to confiscation for whatever reason penalty under section 112 (a) can be imposed....

8. Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

9. Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

10. Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT

11. Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated...

12. Imposition of penalty on a person treating as Importer - There is no evidence on record that appellant has signed the bills of entry and has given all the documents...

13. Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

14. Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The...

15. Penalty proceedings u/s 270A - Applicable rate of penalty - The Appellate Tribunal noted that while the penalty notice cited under-reporting of income, the AO imposed...