Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ had been set aside by the Tribunal. In such circumstances, the related act of wrong-doing has ceased to be and consequently there is no scope for imposition of penalty - No penalty - AT
Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ had been set aside by the Tribunal. In such circumstances, the related act of wrong-doing has ceased to be and consequently there is no scope for imposition of penalty - No penalty - AT
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