TMI BlogLevy of penalties both u/s 114 and Section 114AA on both of the CB and the exporter together - The...Levy of penalties both u/s 114 and Section 114AA on both of the CB and the exporter together - The appellant was also not seen to be a part of a conspiracy to defraud the exchequer, however he has made a mistake by a conscious disregard of the illegality and in not distancing himself from the act and reporting the matter that he knew was wrong and this blameworthy conduct warrants a penalty. However, the penalty imposed in this case is shocking and requires to be modified. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
