PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if duty, interest, and 25% penalty paid within one month. Penalty u/s 112(a) set aside as Section 114A penalty imposed. Director's penalty u/ss 112(a) and 114A reduced considering undertaking to pay duty, interest, and penalty, and overall facts. Appeals partly allowed.
Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if duty, interest, and 25% penalty paid within one month. Penalty u/s 112(a) set aside as Section 114A penalty imposed. Director's penalty u/ss 112(a) and 114A reduced considering undertaking to pay duty, interest, and penalty, and overall facts. Appeals partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
