Nature of assessment – penalty - confiscation – When there was ...

Section 114A Penalty: No Imposition Without Demand; Confiscation Stands Despite Provisional Assessment Argument.

September 16, 2013

Case Laws Customs AT

Nature of assessment – penalty - confiscation – When there was no such demand no penalty can be imposed u/s 114A – assesses contended that the goods could not have been confiscated because the assessment was provisional - This argument was legally not tenable - AT

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Nature of assessment – penalty - confiscation – When there was ...

Section 114A Penalty: No Imposition Without Demand; Confiscation Stands Despite Provisional Assessment Argument.

September 16, 2013

Case Laws Customs AT

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