Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Levy of maximum penalty - penalty imposed on the basis of technical error - non downloading of E-way Bill-01 - The Allahabad High Court reviewed the matter and set aside the penalty. - The technical error in not downloading the E-way Bill-01 was deemed unintentional. The court relied on Division Bench judgments, particularly citing the case of Harley Foods Products Ltd. This precedent emphasized that penalties should not be imposed when there is no deliberate evasion of tax.
Levy of maximum penalty - penalty imposed on the basis of technical error - non downloading of E-way Bill-01 - The Allahabad High Court reviewed the matter and set aside the penalty. - The technical error in not downloading the E-way Bill-01 was deemed unintentional. The court relied on Division Bench judgments, particularly citing the case of Harley Foods Products Ltd. This precedent emphasized that penalties should not be imposed when there is no deliberate evasion of tax.
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