mens rea is an important ingredient for imposing penalty on the persons enumerated in Section 112(b) of the Customs Act, 1962.
CESTAT find that the demand in the instant case has been raised for contravention of Rule 8(3A) ibid restricting utilization of Cenvat credit during the period of default which provision has been declared ultra vires/invalid by Court, hence the demand cannot be sustained and the Appeal, thus, succeed on this count.
Mere fact that foreign origin of goods does not ipso facto lead to inevitable conclusion that the same are of smuggled character
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Lovely Traders Vs CCE & ST (CESTAT Chandigarh) Appellant submits that the appellant is not liable to pay service tax on the commission received by them. He further submits that BSNL has discharged service tax liability on full value equal to MRP (maximum retail price) which was inclusive of the appellant’s discount/ commission and hence […]
Tribunal has come to a conclusion that no explicit findings have been given by the other Adjudicating Authority to the effect that the present Appellant has abetted in contravening any provisions of Customs Act.
Foreign Tax Credit allowable as assessee filed return of income & statement in Form-67 within due dates as extended by Finance Ministry
ITAT held that when two views are legally possible and Assessing Officer adopts one view the Assessment Order cannot be said to be erroneous for CIT to invoke jurisdiction u/s. 263
Assessee has made a vague claim of medical reasons without any supporting evidences to justify his stand that he was suffering from ill-health and Doctors advised him to take rest.
ITAT held that co-owners showed capital gains of different amount, is not a valid ground for issue of notice under section 148
