TMI BlogLevy of penalty - Entry tax - this is the case where the Entry Tax was not paid by the petitioner on the...Levy of penalty - Entry tax - this is the case where the Entry Tax was not paid by the petitioner on the first instance, in view of the prevailing law at that point of time - In such circumstances, when there are bona-fides on the part of the importer in refraining from paying the tax, no penalty could be levied - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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