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

2017 (2) TMI 87 - CALCUTTA HIGH COURT

2017 (2) TMI 87 - CALCUTTA HIGH COURT - TMI - Jurisdiction - whether the Custom Authorities are entitled to impose penalty in terms of Section 112(i) of the Customs Act, 1962 and whether such provisions are attracted to the fact of the present case? - Held that: - no steps shall be taken for realization of the penalty from the petitioner without obtaining the leave of the Court till April 30, 2017 or until further order, whichever is earlier - petition disposed off. - WP No. 18 of 2017 - Dated:- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. He also refers to an order dated December 21, 2016 passed in W.P. No. 1011 of 2016 (Barik Biswas vs. Union of India & Ors.). He submits that, the Custom Authorities are not entitled to impose penalty in terms of Section 112(i) of the Customs Act, 1962 as such provisions are not attracted to the fact of the present case. He submits that, in Gopal Saha (supra) it has been held that the Authorities have acted without jurisdiction in doing so. He submits that, in Barik Biswas (supra) the Court .....

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