Jurisdiction - Power to accord sanction for prosecution ...

Customs

December 12, 2023

Jurisdiction - Power to accord sanction for prosecution proceedings - Section 137 of the Customs Act, 1962 - there is valid appointment of the Commissioner of Central Excise to be the Commissioner of the Customs. Hence, appointment of the officer officiating as the Commissioner of Customs could validly accord sanction. The petitioners cannot be heard to contend that such an officer did not have the power to discharge the functions and duties of the Commissioner of Customs u/s 137 of the Customs Act. - HC

View Source

← Previous Next →

Jurisdiction - Power to accord sanction for prosecution ...

Customs

December 12, 2023

You may also like:

Prosecution proceedings - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - Necessary sanction...

Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.

Grant of Sanction for prosecution - In the present case, except the office communication dated 01.08.2014, there is no separate sanction order which is accorded by the...

Proper authority / Jurisdiction to launch Prosecution Proceedings - It is the contention of the Revenue that the Deputy Director of Income Tax is a senior officer and...

Jurisdiction - power of fixing the value of imported goods - the Commissioner of Customs (Appeals) is also a proper officer of Customs for the purposes of valuation of...

Prosecution proceedings may continue ever where demand of duty was set aside on the ground of period of limitation since there is no limitation period for initiation of...

Appeal dismissed for want of prosecution - the dismissal for want of prosecution simplicitor and without any adjudication on merits, is a course impermissible and...

Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of...

Prosecution proceedings u/s 276CC - failure to file ITR in time - Since the law provides that without sanction u/s 278B of the IT Act, the Department cannot proceed...

Quick Updates: