Levy of penalty on the Valuer and other persons - While imposing ...

Customs

December 1, 2023

Levy of penalty on the Valuer and other persons - While imposing the penalties in this manner adjudicating authority has even failed to examine the legal provisions and the case law on the subject. Not a single word is recorded in the impugned order as to why penalty is imposable under Section 112 (a) and/ or section 112 (b) in the impugned order. This clearly shows that the impugned order has been passed in haste - Matter restored back for re-consideration - AT

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Levy of penalty on the Valuer and other persons - While imposing ...

Customs

December 1, 2023

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