Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Validity of penalty under s.271(1)(c) turned on whether the notice specified a clear and consistent charge. Since the show-cause notice proceeded on "furnishing inaccurate particulars" but the penalty order treated the case as involving "both concealment and inaccurate particulars" and ultimately computed and levied penalty on alleged "concealment," there was a fatal variance undermining jurisdiction and violating the requirement that the two limbs are distinct. Consequently, the penalty was quashed and the appeal was allowed. - ITAT
Validity of penalty under s.271(1)(c) turned on whether the notice specified a clear and consistent charge. Since the show-cause notice proceeded on "furnishing inaccurate particulars" but the penalty order treated the case as involving "both concealment and inaccurate particulars" and ultimately computed and levied penalty on alleged "concealment," there was a fatal variance undermining jurisdiction and violating the requirement that the two limbs are distinct. Consequently, the penalty was quashed and the appeal was allowed. - ITAT
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