Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Penalty under the law arises as a discretionary sanction and authorities may impose it; however, where a State government organisation lacked malafide intent, faced staffing and procedural difficulties, and ultimately filed the required correction statement rectifying defects, the tribunal found that quasi criminal penalty was inappropriate and granted leniency by setting aside the penalty. The note emphasises that discretion (expressed by 'may') permits relief where procedural obstacles and absence of deliberate default are established and where administrative assistance was lacking, supporting mitigation rather than enforcement.
Penalty under the law arises as a discretionary sanction and authorities may impose it; however, where a State government organisation lacked malafide intent, faced staffing and procedural difficulties, and ultimately filed the required correction statement rectifying defects, the tribunal found that quasi criminal penalty was inappropriate and granted leniency by setting aside the penalty. The note emphasises that discretion (expressed by 'may') permits relief where procedural obstacles and absence of deliberate default are established and where administrative assistance was lacking, supporting mitigation rather than enforcement.
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