The adjudicating authority has lost sight of the fact that the ...

Charges of collusion and misstatement cannot be attributed to the appellant company as it acts through individuals.

September 14, 2020

Case Laws Customs AT

The adjudicating authority has lost sight of the fact that the appellant's company is an artificial or non-human entity, cannot function or operate without involvement of the natural person i.e. the directors or the authorized persons. Therefore, we are of the considered view that the charges of guilt of 'collusion', 'wilful misstatement' or 'suppression of facts' cannot be levelled against the appellant, justifying invocation of the provisions of Section 28AAA of the Act - AT

View Source

← Previous Next →

The adjudicating authority has lost sight of the fact that the ...

Charges of collusion and misstatement cannot be attributed to the appellant company as it acts through individuals.

September 14, 2020

Case Laws Customs AT

You may also like:

Mere non-payment of duties is not collusion or willful misstatement or suppression of facts - Article

Extended period of limitation - In fact in the present case the assessee has been proved to be incorrect in its belief. However to invoke larger period of limitation in...

Under the SARFAESI Act, a bank's charge takes priority over the State's claim for outstanding dues related to specific land. The High Court held that the charge created...

The court held that the charge created by the bank u/s 26E of the SARFAESI Act would take precedence over the charge created by the respondent u/s 48 of the VAT Act....

Levy of equal amount of penalty imposed under the provisions of Rule 25(1)(d) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 -...

Charge created by Sales Tax Department over property subsequent to charge created by bank under SARFAESI Act held unsustainable. HC quashed charge created by Sales Tax...

Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country...

Distribution of credit by the Input service distributor (ISD) - distribution of proportionate credit - the allegation of suppression, fraud, collusion, wilful...

Individual jewellery appraiser - The amount received is paid by the bank as commission and not testing charges or certification charges - demand of service tax set aside - AT

Capital gain computation - Allowability of transfer expenses [brokerage, air tickets, hotel accommodation receipts, postal charges receipts, conveyance charges, lawyer...

Dishonor of Cheque - scope of the term "other association of individuals" in case of a joint liability of two or more persons - Two private individuals cannot be said to...

Exemption u/s 10(26) - Exemption to individual members of Scheduled Tribes - Whether a partnership firm, formed by individual partners who are entitled to an exemption...

Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

TDS u/s 195 - Usance charges were paid or were payable to a non resident supplier - Since in the present case, the assesses imported the raw material for its consumption...

Valuation of service tax - wharfage charges under Port Service - In the present case, there is no dispute that the gross amount charged by EBTL to ESTL is equivalent to...

Quick Updates: