Search Results for "penalty under Excise Rules"

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Bombay High Court Allows Petition in Customs Case — Redemption Fine and Penalty Reduced for Import of Used Personal Effects. Gold chain with diamond pendant held to be 'personal effects' under Baggage Rules, 1998, entitling duty-free import.

The petitioner, a US citizen of Indian origin, arrived in Mumbai on 6th May 2007 from New York. He was wearing a gold chain with a pendant embedded wi...

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Supreme Court Quashes High Court's Order in Tax Assessment Writ Petition Due to Statutory Remedy Foreclosure. High Court Exceeded Jurisdiction by Entertaining Writ Petition After Statutory Appeal Was Dismissed as Time-Barred Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005.

The dispute arose from a tax assessment order dated 21.6.2017 passed by the Assistant Commissioner of Commercial Taxes against the respondent, a regis...

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Bombay High Court Allows Appeal Against Tribunal's Refusal to Stay Redemption Fine. Holds that Customs Tribunal Has Inherent Jurisdiction to Stay Redemption Fine Under Section 125 of Customs Act, 1962, as Section 129E Does Not Apply.

The appellant, Mydream Properties Private Limited, imported a yacht and VSAT equipment, against which the Commissioner of Customs passed an order-in-o...

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Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.

The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...

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Bombay High Court Allows Appeal Against Tribunal's Stay Order in Cenvat Credit Dispute. Tribunal's Detailed Findings at Stay Stage Prejudge the Appeal and Are Impermissible.

The appellant, CEAT Limited, filed an appeal before the Bombay High Court challenging an order dated 12th June 2014 passed by the Customs, Excise and ...

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Bombay High Court Quashes Inquiry Officer's Penalty Order for Lack of Jurisdiction in Misdescription of Cargo Case. Container Corporation of India's Inquiry Officer acted without authority under the Indian Railways Act, 1989 and the Railways (Punitive Charges for Misdescription of Goods) Rules, 2004.

The case involves two writ petitions arising from an order dated 10.09.2012 passed by an Inquiry Officer, Shri Srinivas Mudgerikar, appointed by the H...

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Bombay High Court Allows Appeal by Revenue in Central Excise Case — Notification No.42/98 CE (NT) Held Valid. Tribunal Erred in Holding Notification Ultra Vires for Lack of Previous Publication Under Section 3A of Central Excise Act, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai against the order of the Customs, Excise & Service Tax Appellate Tribunal (West Zon...

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Supreme Court Hears Revenue's Challenge Against CESTAT Order Setting Aside Service Tax Demand on Oil Companies for CNG Sale. Dispute Concerns Classification of CNG Sale by BPCL and HPCL as Business Auxiliary Service under Section 65(19) of Finance Act, 1994.

The present civil appeals before the Supreme Court, filed by the Commissioner of Service Tax, Mumbai, under Section 35L(b) of the Central Excise Act, ...