Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
Levy of tax penalty was quashed because the penalty proceedings were founded on a legally defective, non specific show cause notice that merely alleged failure to comply with unspecified notices, preventing a proper opportunity to explain. The assessment that spawned the penalty was set aside and remitted for de novo assessment, and the penalty order relied on incorrect factual premises about compliance. On these procedural fairness grounds the Tribunal held the show cause notice invalid and deleted the penalty under the applicable penalty provision.
Levy of tax penalty was quashed because the penalty proceedings were founded on a legally defective, non specific show cause notice that merely alleged failure to comply with unspecified notices, preventing a proper opportunity to explain. The assessment that spawned the penalty was set aside and remitted for de novo assessment, and the penalty order relied on incorrect factual premises about compliance. On these procedural fairness grounds the Tribunal held the show cause notice invalid and deleted the penalty under the applicable penalty provision.
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