Levy of penalty on the Valuer and other persons - While imposing ...

Case Laws Customs

December 1, 2023

Levy of penalty on the Valuer and other persons - While imposing the penalties in this manner adjudicating authority has even failed to examine the legal provisions and the case law on the subject. Not a single word is recorded in the impugned order as to why penalty is imposable under Section 112 (a) and/ or section 112 (b) in the impugned order. This clearly shows that the impugned order has been passed in haste - Matter restored back for re-consideration - AT

View Source

← Previous Next →

Levy of penalty on the Valuer and other persons - While imposing ...

Case Laws Customs

December 1, 2023

You may also like:

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Levy of penalty - Improper importation - prohibited imports - The Adjudicating Authority has rightly taken the market value of such goods as prevailing in the local...

Levy of penalty under the wrong provisions of the act - proposes imposition of penalty u/s 114, 114A and 114AA of the Customs Act. Order-in-original has been passed...

Levy of fine and penalty - Valuation of imported goods - There are no merit in the order of the authorities below in mechanically imposing fine and penalty on the...

No doubt the discretion to levy the penalty or to drop the penalty proceedings is entirely the discretion of the appropriate authority who is authorized under the...

CESTAT Chennai held that penalty u/s 114 Customs Act was not imposed on Respondents for smuggling undeclared cigarettes concealed with gypsum plaster. Penalty was...

Sec 112 (a) of the Customs Act 1962 has been mentioned for imposing penalty in the SCN but Adjudicating authority has imposed penalty under Sec 114 without giving any...

Levy of penalty u/s 76 - Power of Commissioner (appeals) to impose penalty - It is found that the impugned order has travelled beyond the OIO because in the OIO, the...

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...

Securities Contracts (Regulation) (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) (Amendment) Rules, 2019

Depositories (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) (Amendment) Rules, 2019

Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

Levy of penalty on Proprietor of the Firm under Rule 26(2) of Central Excise Rules, 2002 - fraudulent availment of CENVAT Credit - Taking note of the fact that penalty...

Quick Updates: