Levy of penalty - failure to produce proof of export within 45 ...

Case Laws Central Excise

May 11, 2019

Levy of penalty - failure to produce proof of export within 45 days of export as prescribed under the said Notification - it is a procedural lapse only - appellant has paid the duty along with interest to the extent of not submitting the proof of export - No penalty.

View Source

← Previous Next →

Levy of penalty - failure to produce proof of export within 45 ...

Case Laws Central Excise

May 11, 2019

You may also like:

Levy of penalty - Bonafide opinion of the assessee - On strict interpretation of Section 45 and Section 47 of the Act, 1969, the only conclusion would be that the...

Insertion of new section 271GB- Penalty for failure to furnish report or for furnishing inaccurate report under section 286 - the prescribed authority may direct such...

Duty demand - failure to produce proof of export - Habitual offender - rebate claim allowed with penalty of ₹ 10,000/- - CGOVT

Export of goods without payment of duty under letter of undertaking - failure to submit a proof of export within a period of six months - No provision is pointed out...

Fiscal Penalty on nominee directors - failure to fulfill the export obligation under DEPB licenses - HC

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the...

Procurement of inputs free of duty for use in manufacturing of export goods - The only condition in the notification is that appellant has to produce proof of export of...

The High Court considered the issue of penalty levy for exporting dimensional blocks directly from unlicensed quarries u/s 11(2) of the Foreign Trade (Development and...

Period of limitation for filing export proof under Rule 19 - No time limit is prescribed - Earlier documents were seized by the custom authorities - petitioners allowed...

Penalty u/s 45(6) of the Gujarat Sales Tax Act, 1969 - the penalty u/s 45(6) of the Act is mandatory and therefore, the same can be levied by the revisional authority...

Levy of penalty u/s 77 for failure to comply with the audit objections - Department itself is not sure whether the appellant is guilty of failure to furnish information...

Penalty U/s 271B - Failure to get accounts audited - Penalty confirmed - AT

Goods re-exported under bond - failure to produce proof of export - the contentions of the appellant that they are not responsible for failure to comply with procedure...

Levy of penalty u/s 272A(1)(d) - The bonafide or other wise malafide of non compliance is also required to be kept in mind. The tax and interest are statutory levies,...

Quick Updates: