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 February 2020 Year 2020 This

It is no part of revenue authority’s duty to deprive an assessee ...

Customs

February 27, 2020

It is no part of revenue authority’s duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and fairly. - HC

View Source

 


 

You may also like:

  1. Withholding of Pension - A person cannot be deprived of this pension without the authority of law, which was the Constitutional mandate enshrined in Article 300 A of the...

  2. Penalty u/s. 271(1)(c) - As the penalty proceedings are distinct and independent to the quantum proceedings, in our considered view, penalty cannot be levied merely on...

  3. Benefit of Direct Tax Vivad Se Vishwas Act 2020 - Correctness of revenue withdrawing the Form 3 declaration already issued in favour of the assessee - The scheme had...

  4. CENVAT credit - non-registration as ISD should not deprive the assessee of substantial benefit of credit - AT

  5. Appellate remedy available to Revenue - Commissioner of Customs to act as Licensing authority and / or administrative exercise of power - Quantum of punishment - Breach...

  6. Manufacturing of Needles - In our prima facie view, ' Atraumatic Needle (Eyeless)' is a part required for manufacturing 'needled sutures' - Exemption under Notification...

  7. CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty...

  8. Addition made by the AO by treating the agriculture income as income from other sources - The genuineness of the additional document filed by the assessee has nowhere...

  9. Refund alongwith Interest - amount deposited during search proceedings - If tax is collected without any authority of law, the same would amount to depriving a person of...

  10. Discretion was available to the appellate authority only within the minimum value - reduction in penalty by the lower authority below the minimum prescribed is not...

 

Quick Updates:Latest Updates