Home Highlights October 2015 Year 2015 This

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1. Imposition of penalty - exporter of alleged goods - psychotropic substance - The movement of goods for export is through courier firms but nowhere the clearance of goods...

2. Collection of penalty without order - Karnataka Value Added Tax Act, 2003 - collection of penalty without an order u/s Section 53(12)(c), is illegal and can hardly be...

3. Penalty u/s 53 - Karnataka VAT - Once statutory contravention is established, then section 53(12) is attracted which provides for levy of penalty - presence of Mens Rea...

4. Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

5. Imposition of penalty under Section 53(12) - Tribunal has committed a serious error in modifying the order of the Joint Commissioner of Commercial Taxes, which had...

6. Export Policy of Onions- Imposition of Minimum Export Price (MEP)

7. Export Policy of Onions- Imposition of Minimum Export Price (MEP) - Notification

8. Export Policy of Onions- Imposition of Minimum Export Price (MEP) - Notification

9. Levy of penalty under Section 53(12)(a)(i) of the KVAT Act - The levy of penalty is not automatic, but is discretionary in nature. Therefore, the matters which have a...

10. CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

11. Levy of penalty u/s 114(iii) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - export of goods at highly over invoiced values - availing undue export...

12. Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act - Officers of State are also competent for search, seizure and...

13. Levy of penalty - Evidently there was no intention on the part of the assessee to evade or avoid taxes and therefore, levy of 15% penalty being totally illegal is...

14. Imposition of penalty under Section 53(3) of AP VAT - under reporting of taxable turnover - While a bonafide error would fall within the ambit of Section 53(1) of the...

15. Levy of penalty - Warehousing of goods - Goods missing when it was in their custody - The impugned order is contradictory because the Commissioner has dropped the...