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

2016 (12) TMI 430 - CESTAT NEW DELHI

2016 (12) TMI 430 - CESTAT NEW DELHI - TMI - Revocation of CHA licence - forfeiture of security deposit - imposition of penalty under Section 158A(2)(2ii) of the Customs Act, 1962- certain allegations of filing Bills of Entry on behalf of importer client - Held that: - the said Section empowers the Central Govt. to make any rule or regulation in terms of which a penalty to the extent of ₹ 50,000/- can be imposed on any person for contravention of the provisions of rule or regulation. As su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gly, the same is set aside - appeal allowed - decided in favor of CHA-appellant. - Appeal No. C/53086/2014-CU[DB] - Final Order No. 55295/2016 - Dated:- 9-11-2016 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Mr. D.K. Rana, Advocate For the appellant Mr. K. Poddar, DR For the respondent ORDER Per Mrs. Archana Wadhwa The issue involved in the present appeal is imposition of penalty of ₹ 25,000/- upon the appellant. The appellant is a licenced CHA. The s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sioner of Customs, vide which he has neither revoked the appellant s licence nor ordered for forfeiting of the security amount. In fact earlier prohibition orders also stand revoked by the impugned order of the Commissioner. However, he has imposed penalty of ₹ 25,000/- upon the appellant. 3. We deem it fit to reproduce the relevant provision of Section 158(2)(ii), under which the penalty stands imposed upon the assessee:- Section 158 provisions with respect to rules and regulations. (1) A .....

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