Home Highlights November 2012 Year 2012 This

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1. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

2. Target Plus Scheme – validity of circular - circular dated 8 May 2007 quashed and set aside - HC

3. Levy of penalty - Smuggling of Gold - seizure - Commissioner (Appels) set aside the penalty - The Tribunal found insufficient evidence to establish the Respondents...

4. Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

5. Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without...

6. Penalty u/s 271AAB - there is no finding in the penalty order to this effect that undisclosed income so found and surrendered during the course of search falls under the...

7. Cancellation of registration of petitioner - no valid reason provided - as the show-cause notice dated 26.05.2022 is bereft of any reasons, the same deserves to be...

8. Legality of the penalty orders and assessment orders - as the assessment orders for the assessment years 2009-10 and 2010-11 were based on the penalty orders for the...

9. Validity of e-auction sale - property sold by Bank against recovery of default loan - HC set aside the auction - The finding returned by the Tribunal was well reasoned...

10. Penalty on CHA - in the absence of any evidence to show that there was active involvement of the appellant in concealment of controlled substance in its export...

11. In the absence of show cause notice, penalty under section 76 of Finance Act, 1994 could not have been imposed - penalty u/s 76 set aside - AT

12. 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...

13. Levy of penalty and Revocation of Courier license - Allegation of abetting in mis-declaration of value of imported goods - Importation of mobile parts - The Tribunal...

14. Levy of CVD - rubber scrap imported by the respondent - Appeal against the decision of Tribunal setting aside the demand of CVD without considering that the twin test of...

15. Extended period of limitation – Revenue neutrality - Demand set aside - AT