100% EOU - Appellants contention of double jeopardy on the ...

Double Jeopardy Claim Rejected: Distinct Offenses Under FTDR and Customs/Excise Acts Allow Separate Penalties.

May 30, 2015

Case Laws Customs AT

100% EOU - Appellants contention of double jeopardy on the ground that they have already been penalised under the FTDR Act, 1992 is totally invalid as the ingredients of offences under the FTDR Act and the Customs Act, 1962/Central Excise Act, 1944 are different. - AT

View Source

← Previous Next →

100% EOU - Appellants contention of double jeopardy on the ...

Double Jeopardy Claim Rejected: Distinct Offenses Under FTDR and Customs/Excise Acts Allow Separate Penalties.

May 30, 2015

Case Laws Customs AT

You may also like:

Double jeopardy - penalty is civil in nature imposed by the statutory authority - criminal action even otherwise being not violative of Article 20(2) - argument of...

Dishonor of Cheque - For proving offence under Section 138 of NI Act, it has to be established that the cheque has been issued by the accused to discharge a legally...

Evasion of custom duty - whether the Customs Act prohibits the criminal prosecution under the IPC - The investigating agency or the police would have jurisdiction to...

Claim of refund amount on account of double-payment of Customs Duty

The petitioner sought to restrain criminal proceedings for money laundering. Citing a Supreme Court case, it was held that money laundering can be a continuing offence...

Clandestine removal - double jeopardy - Both the show cause notices have alleged different offences to have been committed by the appellants, which are punishable under...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,...

The HC upheld the legislative competence of the erstwhile State of Jammu and Kashmir to impose excise duty on rectified spirit/alcohol/denatured spirit used in medicinal...

Economic offenses involving large-scale fraud, money laundering, and corruption are viewed seriously as they affect the economic fabric of society. The present case...

Money Laundering - Scheduled offences - The petitioners besides facing trial for the offences under ULA(P) Act, are also facing trial for offence under Section 121-A of...

Appeal before the Tribunal - Under Customs Act or Central Excise Act - Scope of the order passed by proper officer - demand in respect of import of goods at concessional...

GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

Quick Updates: