https://www.taxtmi.com/caselaws?id=757829 HC applied the doctrine of merger, holding the CESTAT order challenged before the SC merged into the SC's judgment under Article 136; consequently no question of law arises under sub-sec (4) of section 130A. The HC declined to examine merits, perversity, jurisdiction to impose penalty under section 112, or the discretion exercised in levying Rs. 50 lakh. The application challenging the CESTAT order was dismissed. en-us Thu, 08 Aug 2024 00:00:00 +0530 Thu, 11 Sep 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757829 HC applied the doctrine of merger, holding the CESTAT order challenged before the SC merged into the SC's judgment under Article 136; consequently no question of law arises under sub-sec (4) of section 130A. The HC declined to examine merits, perversity, jurisdiction to impose penalty under section 112, or the discretion exercised in levying Rs. 50 lakh. The application challenging the CESTAT order was dismissed. Case-Laws Customs Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757829