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HomeIndirect TaxesCUSTOMS ACT | Nominal Shortfall in Penalty Can’t Deny Amnesty Benefit Under...

CUSTOMS ACT | Nominal Shortfall in Penalty Can’t Deny Amnesty Benefit Under Customs Law: CESTAT

Indirect Taxes

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By Mariya Paliwala
CUSTOMS ACT | Nominal Shortfall in Penalty Can’t Deny Amnesty Benefit Under Customs Law: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad Bench, has held that a minor shortfall in penalty payment should not deprive an assessee of the benefit of amnesty provisions under the Customs Act, provided the deficiency is rectified. The bench of Somesh Arora (Judicial Member) a minor shortfall cannot be a ground to deny…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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