Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill - The petitioner argues that the unloading occurred at their own registered godown, with no intent to evade tax. The court underscores the importance of establishing mens rea for penalty imposition, citing precedents. It distinguishes minor errors from major lapses and concludes that the minor typographical error in the e-way bill, coupled with the absence of intent to evade tax, renders the penalty unwarranted.
Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill - The petitioner argues that the unloading occurred at their own registered godown, with no intent to evade tax. The court underscores the importance of establishing mens rea for penalty imposition, citing precedents. It distinguishes minor errors from major lapses and concludes that the minor typographical error in the e-way bill, coupled with the absence of intent to evade tax, renders the penalty unwarranted.
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