Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Delayed transport documents failed to validate intercepted goods, sustaining transit-state penalties where the claimed interstate destination remained...
Levy of penalty - evasion of payment of tax - The fact remains that vehicle could not reach its destination within the time mentioned in the e-way bill as the situation is beyond control of the petitioner as mentioned in the affidavit of driver of the vehicle and there was also no intention of the petitioner to evade the payment of tax - The order quashed - Amount deposited by the assessee as per the order, directed to be refunded - HC
Levy of penalty - evasion of payment of tax - The fact remains that vehicle could not reach its destination within the time mentioned in the e-way bill as the situation is beyond control of the petitioner as mentioned in the affidavit of driver of the vehicle and there was also no intention of the petitioner to evade the payment of tax - The order quashed - Amount deposited by the assessee as per the order, directed to be refunded - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
