Duty and penalty amount was jointly imposed on the three units. ...

Joint Liability for Duty and Penalty Deemed Unsustainable by Original Authority for Three Units' Offenses.

November 25, 2016

Case Laws Central Excise AT

Duty and penalty amount was jointly imposed on the three units. The amount is not quantified for individual unit for the offences committed by them. Such joint liability of duty and penalty as held by the Original Authority is not legally sustainable. - AT

View Source

← Previous Next →

Duty and penalty amount was jointly imposed on the three units. ...

Joint Liability for Duty and Penalty Deemed Unsustainable by Original Authority for Three Units' Offenses.

November 25, 2016

Case Laws Central Excise AT

You may also like:

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...

Penalty u/s 271(1)(c) - bogus claim u/s 80C - The Tribunal found that there was a discrepancy in the application of penalties by the lower authorities. - While the...

Liability for Penalty & Interest – payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment -...

Short paid duty by firm - liability of the partners to make good such shot paid duty - joint and several liability - two / three partnership firms with common partners...

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...

Sewing machine needles classification under Customs Tariff Act, 1975 - sub-heading 8452 30 or tariff item 8448 5190 disputed. Declared value rejected, anti-dumping duty...

The appellants, having discharged the entire customs duty with applicable interest under DGFT's Amnesty Scheme after failing to fulfill export obligations, successfully...

Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed...

CESTAT ruled that sale of capital goods within a 100% EOU to an overseas buyer without physical removal does not constitute deemed debonding requiring customs duty...

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

Denial of benefit of Value Based Advance Licenses (VABAL) to the appellants-transferees and the recovery of customs duty, along with the imposition of penalties. The key...

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

The CESTAT allowed the appeal and set aside the penalties imposed u/s 114A of the Customs Act. The Tribunal held that penalty u/s 114A can only be imposed when duty is...

The case involved a dispute over the valuation of power units supplied by one party to another, leading to a demand for differential duty, interest, and penalty. The...

Quick Updates: