Quantum of penalty u/s 114 of CA - Power of Commissioner ...

Customs

December 6, 2023

Quantum of penalty u/s 114 of CA - Power of Commissioner (Appeals) to reduce the penalty - It is not the case that penalties imposed under the provisions is a mandatory penalty that needs to be reduced. Commissioner (Appeals) in exercise of discretion have reduced the penalties imposed as indicated in his order. Nothing has been stated in the appeal to show that the discretion as exercised was in a malafide manner. - AT

View Source

← Previous Next →

Quantum of penalty u/s 114 of CA - Power of Commissioner ...

Customs

December 6, 2023

You may also like:

Quantum of penalty - Tribunal erred in reducing the amount of penalty - Tribunal, failed to take into consideration the law laid down in the case of Dharamendra Textile...

Increase of shareholding beyond 55% - violation of Section 11 of the Takeover Regulations, 1997 - the default is inadvertent, technical and, in any case, unintentional -...

Imposition of penalties u/s 114(iii) of the CA, 1962 - If the officers who are respondents herein had not examined the cargo are not associated with the said shipping...

Imposition of penalty u/s 114 of CA on Persons involved - Without bringing on record any evidence to show that these persons have acted beyond their normal business...

Reduction in the quantum of redemption fine and penalty - There is no statutory prescription that the penalty should not be reduced by the appellate authority - HC

Penalty on CHA u/s 114 (iii) of CA, 1962 - It has been alleged that appellants were one of the three CHAs whose services were utilized in filing the shipping bills of...

Quantum of penalty levied under Section 114 (iii) of the Customs Act, 1962 - fraudulent export as goods were grossly undervalued - the appellant has acted only on the...

Imposition of penalty u/s 114 (iii) of the CA and u/s 117 of the CA on CHA - o evidence on record to show that he was aware of the over-valuation of the export...

Levy of penalty u/s 114 (i) and u/s 114 AA of FA - Smuggling - red sanders - replacement of the goods enroute with red sander - penalty imposed only on ground that the...

Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...

Quick Updates: