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...
The High Court disposed of the petition, holding that the rejection of the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) on the ground that redemption fine is not covered by the Scheme was contrary to the Court's previous decision. The Court ruled that once the petitioner's application under the SVLDR Scheme accepting payment of excise duty is accepted, the declarant is immune from imposition of any redemption fine, and the benefit of the Scheme extends to the redemption fine as well. Consequently, the ground for rejection was held to be bad in law.
The High Court disposed of the petition, holding that the rejection of the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) on the ground that redemption fine is not covered by the Scheme was contrary to the Court's previous decision. The Court ruled that once the petitioner's application under the SVLDR Scheme accepting payment of excise duty is accepted, the declarant is immune from imposition of any redemption fine, and the benefit of the Scheme extends to the redemption fine as well. Consequently, the ground for rejection was held to be bad in law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
