CHA was not required to advise on Assessment aspect to Clients unless Solicited

lLouis Dreyfus Company India Pvt Ltd Vs Commissioner of Customs-Kandla Customs (CESTAT Ahmedabad) Conclusion: When the EDI system itself permitted assessee to pay the cess using the scrip, there could not have been suppression of facts etc. Therefore, a penalty under Section 114A of the Act is unsustainable, especially when the duty demand was otherwise time-barred. Cess based on ‘Nil’ total duty had to be ‘Nil’ if machinery provision are clothed in such language and do not make levy an independent ad velorem duty. But same needs to be examined in detail to the specifics of the case in...