Case Law Details
Case Name : ACTO Vs Romesh Power Products P. Ltd. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
ACTO Vs. Romesh Power Products P. Ltd. (Supreme Court)- If one reads sub-section (5) of Section 78 in its entirely with Rule 53 of the 1995 Rules, it is clear that penalty was liable to be imposed for importation of any taxable goods for sale without furnishing a declaration in Form ST 18-A completely filled in all respects. The duty to fill and furnish the said form is imposed on the purchasing dealer. Therefore, Section 78(5) as it stood prior to 22.3.2002 imposed penalty if possession or movement of goods took place inter alia in breach of Se
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.