Whether penalty is to be imposed when the appellant has accepted ...

Debate on Fairness of Imposing Additional Penalties After Full Duty and Penalty Paid Pre-Notice.

January 14, 2024

Notes Customs

Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?

View Source

← Previous Next →

Whether penalty is to be imposed when the appellant has accepted ...

Debate on Fairness of Imposing Additional Penalties After Full Duty and Penalty Paid Pre-Notice.

January 14, 2024

Notes Customs

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...

Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

The High Court correctly distinguished between the jurisdiction vested in every person or public office and the District Registrar in determining penalty on...

Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent...

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...

Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.

Levy of penalty u/s 271(1)(c) - Defective notice u/s 274 - Emphasizing the principles outlined by the Karnataka High Court, the Tribunal reaffirmed the importance of...

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

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

The key points are regarding the penalty imposed u/s 271D read with Section 269SS, and the issue of whether the penalty orders were time-barred. The Assessing Officer...

Penalty proceedings u/s 270A - Applicable rate of penalty - The Appellate Tribunal noted that while the penalty notice cited under-reporting of income, the AO imposed...

HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

The CESTAT allowed the appeal and set aside the penalties imposed u/s 114A of the Customs Act. The Tribunal held that penalty u/s 114A can only be imposed when duty is...

Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty...

Quick Updates: