Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Once the penalty notice has been found to be wanting in ingredients of offence, that is absence of charge of intention to evade tax, there did not exist any room to allow a second/fresh opportunity at the stage of appeal.
Once the penalty notice has been found to be wanting in ingredients of offence, that is absence of charge of intention to evade tax, there did not exist any room to allow a second/fresh opportunity at the stage of appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
