Levy of penalty on the Company as well as on the Director under ...

Case Laws Customs

December 12, 2022

Levy of penalty on the Company as well as on the Director under Section 114(i) of the Customs Act, 1962 - seizure of Red Sandal Wood - illegal export out of India - The allegation of abetting in the attempted illegal export of prohibited goods are not supported by any direct, corroborative or cogent evidence - It has been held time and again that separate penalty on the company and the Director for the same default should not be imposed. - AT

View Source

← Previous Next →

Levy of penalty on the Company as well as on the Director under ...

Case Laws Customs

December 12, 2022

You may also like:

Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, 1962 - acts of omission and commission in relation to the attempted illegal export of Red Sanders - So,...

Imposition of penalty - illegal Red Sander Wood Logs found in containers of Par Boiled Rice exported - There is no evidence to show that the appellant was aware of...

Levy of penalty on the appellants (CHA firm) - Smuggling - Red Sanders - As the SCN fails to bring to fore any express and active collusion in the attempted exports of...

Levy of penalty u/s 114 (i) and u/s 114 AA of FA - Smuggling - red sanders - replacement of the goods enroute with red sander - penalty imposed only on ground that the...

Legality and validity of such seizure of goods - It is evident from the seizure memo as well as the materials as on that date i.e., 09.01.2020 that there could not have...

This notification issued by the Directorate General of Foreign Trade, Ministry of Commerce & Industry, Government of India, extends the time period for the Forest,...

Lesser penalties for One Person Companies or small companies - lesser penalties (not be more than one-half) for one person companies and small companies - Section 446B...

Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal...

Levy of penalty on the Director of Company - The adjudication order also is fallacious because the entire order proceeds on the basis that show cause notice has been...

Levy of penalty u/s 114AA of the Customs Act, 1962 - Smuggling - Red Sanders - appellant have not made, signed or use any declaration, statement or document pertaining...

Penalty levied u/s 271(1)(c) - addition u/s 2(22)(e) - deemed dividend - While levying the penalty, the deeming provisions can be applied to a limited extent and instant...

Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated...

SSI Exemption - fictitious company / dubious company - Penalty to be imposed on original company and no penalty on dubious company - HC

Imposition of penalty - illegal exportation of Red sanders - without leading the evidence to the effect of establishing the act of omission/ commission in relation to...

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied...

Quick Updates: