Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    Compensation Cess ITC refunds require independent inverted-tax-structure eligibility; domestic leather supplies did not justify cash refunds.
    Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
    Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
    Section 311 CrPC: Essential evidence may be summoned for a just decision without unnecessary costs imposed on the applicant.
    Fresh documentary material limits reassessment beyond three years, while audit objections cannot support review of completed assessments.
    Conditional release of fixed-deposit liens protects revenue through payment security and asset-preservation undertakings during tax-demand disputes.
    IGST valuation under DFIA excludes tariff-rate customs duty when the available exemption reduces chargeable duty to nil.
    Consequential penalties for alleged import undervaluation fail when underlying demand proceedings are set aside entirely.
    Section 138B safeguards bar reliance on untested third-party statements, while customs penalties require proven knowledge of confiscability.
    ICEGATE technical glitches supported interest refunds where delayed Bill of Entry filing alone caused denial under the waiver order.
    Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
    Prior hearing before PMLA cognizance is mandatory under BNSS for Enforcement Directorate complaints filed after its commencement.
    Personal penalty for invoices without goods requires proven issuance or abetment and procedurally admissible witness statements.
    Pre-scheme tax payments linked to disclosed income must be adjusted under the Income Declaration Scheme.
    Reasoned appellate adjudication remains mandatory even where an income-tax appeal proceeds ex parte after notice non-compliance.
    Trust deed irrevocability prevents missing irrevocability or dissolution clauses from alone defeating charitable registration and donor-tax approval.
    Section 54 capital-gains deposit requirement limits exemption for conjoined homes to timely utilised amounts, with consequential statutory interest.
    Section 263 revision requires valid scrutiny conversion and independent record-based satisfaction; section 28 interest remains enhanced compensation.
    Burden of proving smuggling remains with Revenue for non-notified betel nuts; inconclusive origin evidence cannot sustain confiscation or penalties.
    Mandatory notice limitation invalidates delayed Customs Broker penalty proceedings, leaving alleged regulatory contraventions unexamined on merits.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Levy of penalty for abetting in mis-declaration of imported...

Tribunal Overturns Penalty for Mis-Declared Imports; Evidence Insufficient for Illegal Activity Allegations.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs May 2, 2024 Case Laws AT
Levy of penalty for abetting in mis-declaration of imported goods - Revocation of Courier License - The tribunal ruled that penalty under this section could only be imposed if no express penalty was provided elsewhere for the contravention. As penalty was already proposed under Regulation 14 of the Courier Import and Export Regulations, invoking Section 117 was deemed unsustainable. Moreover, as the appellant acted as a facilitator for customs transactions, and no illegality related to goods cleared through them was found, the tribunal held that penalty imposition was not justified. - Further, it found that the evidence did not support the allegations, and in some cases, the appellant had complied with the regulations. Therefore, the tribunal set aside the penalties imposed under Regulation 14 of the Courier Import and Export Regulations.

Topics

Acts Income Tax