Levy of penalty - Any person - Scope of Section u/s 114 - ...

Customs

September 17, 2022

Levy of penalty - Any person - Scope of Section u/s 114 - Intention of legislature is that it can be any other person howsoever distantly relevant to the exporter or the CHA firm if is found involved in any such act which may render the goods to be exported/imported liable for confiscation, shall be liable to penalty under Section 114 of the Customs Act. - AT

View Source

← Previous Next →

Levy of penalty - Any person - Scope of Section u/s 114 - ...

Customs

September 17, 2022

You may also like:

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

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...

Penalty u/s 271E - repayment in cash - The purpose of introduction of the penal provisions in the legislature were to curb black money and benami transactions. The...

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied...

Levy of penalty u/s 158BFA(2) - penalty has been levied on the amount of undisclosed income without providing any working of maximum and minimum penalty leviable - No penalty - AT

Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty...

Levy of penalty - there is change in opinion and basis for levy of penalty for concealment varies - there is no merit in levy of penalty under section 271(1)(c) of the...

Levy of penalty equal to 200% - Detention of consignments - quantity of the boxes were lesser than the quantity shown in the document - levying penalty on the entire...

Imposition of penalty in lieu of confiscation of the vehicle - absence of E-way bill - In the present case the intention of the petitioner is clear that the goods were...

Levy of penalty - Detention of goods alongwith vehicle - wrong E-way bill - in penal provision such as Section 129 of the GST Act, the element of intention to evade tax...

Levy of penalty u/s 54(1) (14) of the U.P. VAT Act - The court held that in the absence of a cogent finding of an intention to evade tax, the levy of penalty under...

Penalty levied u/s 271(1)(C) - deemed income being loss claimed and disallowed - The AO has also not specified the charge on which penalty is being levied - No penalty - AT

Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

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

Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - When a specified sum is so provided as the penalty, such specified sum is the minimum penalty payable....

Quick Updates: