Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Levy of penalty - Regulation 12(8) of Handling Cargo in Customs Area Regulation, 2009 - it is found that the appellant have evidently issued the Public Notice as well as moved containers containing hazardous goods from ICD, Tuglakabad under the direction of the learned SDM, duly confirmed by the Hon’ble High Court in its interim order. Accordingly, it is held that the appellant have not violated any of the provisions of HCCAR, 2009 and/or of the Customs Act. - No penalty - AT
Levy of penalty - Regulation 12(8) of Handling Cargo in Customs Area Regulation, 2009 - it is found that the appellant have evidently issued the Public Notice as well as moved containers containing hazardous goods from ICD, Tuglakabad under the direction of the learned SDM, duly confirmed by the Hon’ble High Court in its interim order. Accordingly, it is held that the appellant have not violated any of the provisions of HCCAR, 2009 and/or of the Customs Act. - No penalty - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
