Confiscation of goods alongwith the conveyance - levy of penalty ...

Court Remands Case for Reassessment; Petitioner to Get Fair Chance to Defend Against Confiscation and Penalty.

March 28, 2023

Case Laws GST HC

Confiscation of goods alongwith the conveyance - levy of penalty - It amounted to breach of principles of natural justice resulting into denial of reasonable opportunity to the petitioner to defend in the proceedings - proceedings are remanded to the competent authority of the respondents, which shall decide the subject matter afresh after giving opportunity to the petitioner to defend his case. - HC

View Source

← Previous Next →

Confiscation of goods alongwith the conveyance - levy of penalty ...

Court Remands Case for Reassessment; Petitioner to Get Fair Chance to Defend Against Confiscation and Penalty.

March 28, 2023

Case Laws GST HC

You may also like:

HC overturned absolute confiscation of undeclared gold jewelry seized at airport from Dubai returnee. Following precedent in N. Kaliyamoorthy case, court held that...

This case deals with the valuation of 'rough diamonds' imported into India and the subsequent discrepancy between the declared value and the reassessed value by customs...

In a High Court case, the petitioner challenged an order due to inability to respond to show cause notice or participate in proceedings because of cancer diagnosis....

Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

The case involved the scope for retention of penalty u/s 112 of Customs Act, 1962 after liability to confiscation was set aside. Confiscation pertains to goods, while...

The case involved a challenge to the imposition of penalties and confiscation of goods under the Customs Act, 1962. The Appellate Tribunal found that the penalties...

The High Court held that the circular setting monetary limits for filing appeals before tribunals and courts would not apply in cases involving smuggling where orders...

Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be...

The High Court considered the legality of a penalty imposed u/s 31(3) of the Bihar Finance Act, 1981, due to the want of Form 28B. The issue was whether the defendants...

CESTAT set aside the confiscation of foreign liquors and various foreign goods as well as penalties imposed under Sections 112(a) and 112(b) of the Customs Act, 1962...

Limited jurisdiction of trial court after remand order; cannot enlarge scope beyond remand directions. Trial court erred in allowing evidence beyond remand's limited...

Penalty u/s 271(1)(c) - Non-striking of the limb in the notice - In the case in hand on behalf of the Ld. DR an attempt was made to defend the notices submitting that...

Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section...

Dishonor of Cheque - right to defend - If the Court finds that the defence is wholly moonshine and sham, then leave to defend is liable to rejected; but if the defence...

Quick Updates: