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 a

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