Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
Issues involved: Application for waiver of predeposit of penalties u/s 112 of Customs Act, 1962 for truck owners and drivers.
For the penalty imposed on eight truck owners, the contention was that the trucks are in possession of the Department, ensuring safeguarding of Revenue's interest. The driver and Khalasi of the truck were directed to make specific predeposits within a set timeframe, with remaining dues waived upon compliance and recovery stayed during the appeal process. Regarding the owners of the trucks, the requirement of predeposit was waived, and recovery stayed during the pendency of appeals. The advocate for the applicants highlighted that the trucks were deteriorating while lying with the Department, allowing the applicants to apply for early hearing if needed. Stay petitions were disposed of as per the above decisions.
|