Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Enhancement of the penalty - Assessee not declared the currency ...


Commissioner Rules Penalty Enhancement Unnecessary; Only Appellant Appealed, Not Revenue in Currency Declaration Case.

March 16, 2015

Case Laws     Customs     AT

Enhancement of the penalty - Assessee not declared the currency - enhancement of penalty by the learned Commissioner was not called for since only the appellant was in appeal before the Commissioner and Revenue was not in appeal - AT

View Source

 


 

You may also like:

  1. CESTAT set aside the Commissioner's order confiscating currency worth Rs.1.29 crores under Section 121 of the Customs Act, 1962, and vacated penalties imposed on all...

  2. Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

  3. Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT

  4. Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT

  5. The court held that the revenue authorities cannot question the decision of the Development Commissioner regarding bunching of products for domestic tariff area (DTA)...

  6. Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

  7. Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

  8. Impleading of the Jurisdictional Commissioner as another respondent alongwith Commissioner (Adjudication) - The Tribunal examined Rule 12 of the CESTAT Procedure Rules,...

  9. Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner (Appeals) has enhanced penalty to Rs.8,40,467/- and such enhancement of...

  10. Levy of penalty u/r 26 - Personal penalty for abatement in evasion of duty - a plain reading of Rule 26 indicates that imposition of the penalty therein is not tied to a...

  11. Penalty Enhancement - Penalty imposed u/s 112 of the Customs Act, 1962 - The Tribunal ruled that penalty cannot be enhanced in subsequent proceedings without proper...

  12. Smuggling - foreign currency - illicit export of currency - beneficial owners - The actual owner of the foreign currency having been identified, the concept of...

  13. Levy of penalty - mis-declaration of goods - unflavoured boiled supari - reduction of the penalty under section 112 by the Commissioner (Appeals) - according to Revenue...

  14. Levy of penalty - Applicability of ration of decision made in the case of co-noticee - in absence of the appeal by revenue against this order the order has acquired...

  15. Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT

 

Quick Updates:Latest Updates