Home Highlights April 2015 Year 2015 This

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1. Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, 1962 - acts of omission and commission in relation to the attempted illegal export of Red Sanders - So,...

2. The offence of money laundering is not an independent or autonomous offence but is dependent on commission of a predicate offence. In other words an offence under the...

3. Money Laundering - illegal mining of granite, causing damages to human life and properties using explosives - scheduled offences - The High Court clarified that the...

4. Refund of service tax - Export of goods - allegation of illicit mining - Levy of tax on illegal activities / illegal export. - unless there is any provision to the...

5. Evasion of custom duty - whether the Customs Act prohibits the criminal prosecution under the IPC - The investigating agency or the police would have jurisdiction to...

6. Import of Antique item - idol/statue - baggage rules - confiscation - In this backdrop, since the petitioner agreed not to claim ownership of the said idol/statute and...

7. Disallowance of export commission paid by the assessee - allowable business expenses or not? - Despite the substantial increase in commission compared to the preceding...

8. Misdeclaration of export goods - attempt to export antiques and other goods from India into Nepal - no legal/ admissible evidence had been brought on record to show the...

9. Misdeclaration of Export goods - MOP of Fertilizer grade attempted to be exported in the guise of “OWC (Drilling Chemical Additive)” - illegal export of the same, for...

10. Illegal export - it is alleged that respondent (Inspector of customs) had connived with the exporters for helping them obtain certificate of export without actual export...

11. Offence of money laundering is a contining offence and relevance of the date of commission of the scheduled offence is irrelevant for the reason that as long as one is...

12. Money Laundering - Scheduled offences - The petitioners besides facing trial for the offences under ULA(P) Act, are also facing trial for offence under Section 121-A of...

13. Offence punishable under Section 63 of the Copyright Act - cognizable offence or not - Only in a case where the offence is punishable for imprisonment for less than...

14. Levy of personal penalty for abetment - Quantum of Penalty - Section 114 of the Customs Act - in order to hold that the appellant has abetted in the commission of the...

15. Disallowance of commission paid - the payments were made by an agent and there was no evidence to suggest that the assessee had made any illegal commission payment to...