Imposition of Penalty u/s 1112(a) of Customs Act - n the absence ...

Case Laws Customs

October 7, 2013

Imposition of Penalty u/s 1112(a) of Customs Act - n the absence of the documents which have been relied upon for issuance of show cause notice, the adjudication order does not survive - stay granted - AT

View Source

← Previous Next →

Imposition of Penalty u/s 1112(a) of Customs Act - n the absence ...

Case Laws Customs

October 7, 2013

You may also like:

Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

Levy of penalty under Section 112 of the Customs Act, 1962 - When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such...

Offence under SEBI - Petitioner seeking documents relied upon by the Respondent-SEBI - Inquiry is in process - The documents relied upon for formation of opinion under...

The Madhya Pradesh High Court directed the Respondent to release the original documents seized from the Petitioner's premises within 30 days of issuing the show cause...

Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

Direction to the respondents to issue copies of the seized documents - the respondents shall permit the petitioners to take copies of those documents relied upon in the...

Clandestine Removal - threshold limit of SSI Exemption - third party evidences reliable or not - It is settled that statements of dealers and transporters and the...

Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

Undisclosed income - addition of value of unaccounted assets - search and seizure - It is judicially well settled that when a document is found during the course of...

Validity of Show Cause Notice - Relied upon documents (RUD) - Non supply of RUD sought by Petitioner - "Reason to believe" for raising demand - Levy of GST - mining...

Issuance of Show Cause notice challenged - non supply of Relied Upon Documents (RUDs) - All such requests can be made before the competent authorities and the writ...

Digital images and Excel files found on partner's phone cannot be relied upon for making additions u/s 69C for unexplained expenditure. Loose papers and documents not...

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

When the departments relied upon document on the basis of which demand is raised, without such documents made available to the assessee, no proceeding can be concluded.

Quick Updates: