Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Penalty u/s 112 (a) of Customs Duty - Penalty on customs officers - Charge of Abatement - Positive evidence to that effect is required to be placed and charge of abetting needs to be proved in positive manner. - The charges of dereliction of duty cannot be adjudicated in terms of the provisions of Customs Act, 1962 and need to be considered as per CCS Rules. - AT
Penalty u/s 112 (a) of Customs Duty - Penalty on customs officers - Charge of Abatement - Positive evidence to that effect is required to be placed and charge of abetting needs to be proved in positive manner. - The charges of dereliction of duty cannot be adjudicated in terms of the provisions of Customs Act, 1962 and need to be considered as per CCS Rules. - AT
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