Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Where differential customs duty was not paid on two import invoices, the tribunal held that demand, confiscation under s.111(l), and penalties were unsustainable because the importer voluntarily disclosed the lapse and deposited the differential duty with interest prior to issuance of the show cause notice, negating suppression, misstatement, collusion, or mala fide intent; consequently, the penalty on the responsible employee also could not survive. The impugned order was set aside and the appeals were allowed with consequential relief as per law. - CESTAT
Where differential customs duty was not paid on two import invoices, the tribunal held that demand, confiscation under s.111(l), and penalties were unsustainable because the importer voluntarily disclosed the lapse and deposited the differential duty with interest prior to issuance of the show cause notice, negating suppression, misstatement, collusion, or mala fide intent; consequently, the penalty on the responsible employee also could not survive. The impugned order was set aside and the appeals were allowed with consequential relief as per law. - CESTAT
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