Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Refusal of a private bonded warehouse licence for cut and...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary penalties.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Refusal of a private bonded warehouse licence for cut and polished diamonds cannot rest solely on prior customs adjudication imposing duty, redemption fine and monetary penalties. Regulation 3(2)(c) disqualifies an applicant penalised for an offence under the Customs Act, while civil contraventions attracting monetary penalties remain distinct from criminal offences liable to prosecution. On that distinction, prior adjudication orders did not establish the required disqualification, so the refusal was set aside and the licence application could not be rejected on that basis.
Refusal of a private bonded warehouse licence for cut and polished diamonds cannot rest solely on prior customs adjudication imposing duty, redemption fine and monetary penalties. Regulation 3(2)(c) disqualifies an applicant penalised for an offence under the Customs Act, while civil contraventions attracting monetary penalties remain distinct from criminal offences liable to prosecution. On that distinction, prior adjudication orders did not establish the required disqualification, so the refusal was set aside and the licence application could not be rejected on that basis.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
