Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2012 (1) TMI 304 - GUJARAT HIGH COURT

2012 (1) TMI 304 - GUJARAT HIGH COURT - 2013 (296) E.L.T. A122 (Guj.) - Tax Appeal No. 804 of 2011 - Dated:- 20-1-2012 - Akil Kureshi and Ms. Sonia Gokani, JJ. ORDER Department is in appeal against the judgment of the Tribunal dated 16-8-2010 [2011 (263) E.L.T. 617 (Tri. - Ahmd.)] raising following questions for our consideration : (i) Whether the learned Tribunal committed error in setting aside the penalties imposed upon the responsible persons, under Section 114(iii) of Customs Act, 1962 & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s to deletion of penalty on the partners of firm by the impugned order of the Tribunal. The Tribunal relied on a decision of the Apex Court in the case of Collector of Customs v. Television & Components Limited - 2000 (37) RLT 221 (SC) = 2000 (116) E.L.T. 412 (S.C.) and other decisions to come to the conclusion that composite penalty on the partners could not have been imposed. While doing so, the Tribunal did not go into the second limb of the submission of the respondent that penalty on th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sion and the question of apportionment is not involved in the present case. Even in the case before the Hon ble Supreme Court, the Tribunal has not given any finding that the penalty imposed was unreasonable. We are, therefore, of the view that looking to the provisions of the Act, no composite/consolidated penalty can be levied on the respondent. Since the Tribunal has taken the correct view, we do not see that any substantial question of law arises out of the order of the Tribunal. 8. Ina .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version