Chapter II AIndicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D )
Excise offences and penalties: defined taxable conduct triggers enhanced imprisonment and fines, with stiffer repeat-offender sanctions. Section 9 prescribes excise offences-contraventions of statutory provisions and rules, duty evasion, unlawful removal or dealing in excisable goods, ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Excise offences and penalties: defined taxable conduct triggers enhanced imprisonment and fines, with stiffer repeat-offender sanctions.
Section 9 prescribes excise offences-contraventions of statutory provisions and rules, duty evasion, unlawful removal or dealing in excisable goods, misuse of duty credit, failure or falsity in required information, and attempts or abetment-and sets higher punishment where the offence relates to goods above a specified duty threshold, otherwise a lower maximum term or fine. Repeat convictions attract increased imprisonment and a minimum custodial period unless special and adequate reasons are recorded; specified factors (first-time conviction, prior non-prosecution remedies, secondary participation, and age) are excluded as special and adequate reasons.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
