TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal rules no penalty for goods import without license due to classification difference</h1> <h3>COMMISSIONER OF CUS., NEW DELHI Versus TIMETECH ENTERPRISES PVT. LTD.</h3> COMMISSIONER OF CUS., NEW DELHI Versus TIMETECH ENTERPRISES PVT. LTD. - 1999 (105) E.L.T. 340 (Tribunal) The Appellate Tribunal CEGAT in New Delhi considered a case where M/s. Timetech Enterprises Pvt. Ltd. imported goods without a specific import license. The tribunal found that no penalty was imposable as there was a difference in classification of the goods between the importer and the department. The penalty was set aside based on the Supreme Court's decision emphasizing that penalty should not be imposed if there was no deliberate breach of the law. The appeal filed by the revenue was not admitted.
TaxTMI 