Penalty for dealing in confiscable excisable goods imposes fines and bars related penalty proceedings where primary duty proceedings concluded. Rule 29 imposes penalties on persons who deal with excisable goods known or reasonably believed to be liable to confiscation, with penalties measured against the duty on those goods or a statutory minimum; it deems penalty proceedings against others concluded where primary duty proceedings are concluded. It separately penalises issuance or abetment of invoices or documents without delivery that enable ineligible benefits such as wrongful credit or refund, with penalties measured by the amount of the ineligible benefit or a prescribed minimum.
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.
Provisions expressly mentioned in the judgment/order text.
Penalty for dealing in confiscable excisable goods imposes fines and bars related penalty proceedings where primary duty proceedings concluded.
Rule 29 imposes penalties on persons who deal with excisable goods known or reasonably believed to be liable to confiscation, with penalties measured against the duty on those goods or a statutory minimum; it deems penalty proceedings against others concluded where primary duty proceedings are concluded. It separately penalises issuance or abetment of invoices or documents without delivery that enable ineligible benefits such as wrongful credit or refund, with penalties measured by the amount of the ineligible benefit or a prescribed minimum.
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