Imposition of penalty u/s 114A - MEPZ/SEZ unit - Even if the ...

Penalty Imposed u/s 114A for MEPZ/SEZ Unit's Protocol Breach on Exempted Goods; Penalty Amount Reduced.

September 25, 2015

Case Laws Customs AT

Imposition of penalty u/s 114A - MEPZ/SEZ unit - Even if the goods are exempted the appellants should have followed the procedure for clearing the goods to DTA which apparently they have not done - Penalty to be levied though reduced - AT

View Source

← Previous Next →

Imposition of penalty u/s 114A - MEPZ/SEZ unit - Even if the ...

Penalty Imposed u/s 114A for MEPZ/SEZ Unit's Protocol Breach on Exempted Goods; Penalty Amount Reduced.

September 25, 2015

Case Laws Customs AT

You may also like:

Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

The matter pertains to the demand for differential customs duty on the undervaluation of goods cleared from a Special Economic Zone (SEZ) unit to the Domestic Tariff...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Imported goods meant for warehousing in SEZ unit are eligible for relaxation from security demanded in provisional release order for re-export. Re-export of imported...

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

Penalty u/s 114A and 114AA of Customs Act - providing wrong information in the course of business - The penalty imposed under Section 114AA and the penalty imposed under...

HC reduced penalty from Rs. 17.10 lakhs to Rs. 10,000 for a SEZ unit's failure to achieve positive Net Foreign Exchange Earnings (NFE) in 2008-09. The unit's inability...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

Cenvat Credit - inputs & capital goods used in manufacturing of exempted goods in first unit - such exempted goods used as inputs to manufacture dutiable goods in second...

SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying...

Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent...

Refund claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act, conditions imposed by notifications under Finance Act inconsistent with...

The ITAT held that the common expenditure of the head office needs to be allocated on a reasonable and scientific basis to the eligible unit for correctly determining...

The case involved a challenge to the imposition of penalties and confiscation of goods under the Customs Act, 1962. The Appellate Tribunal found that the penalties...

Quick Updates: