Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesSmuggling Penalty Not Sustainable Solely On Statements: CESTAT

Smuggling Penalty Not Sustainable Solely On Statements: CESTAT

Indirect Taxes

Published on

By Mariya Paliwala
cestat

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a Rs. 10 lakh penalty imposed under Section 112(a)(i) of the Customs Act, holding that statements recorded under Section 108 cannot be relied upon to sustain a smuggling-related penalty unless the mandatory procedure under Section 138B is followed. The Bench…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Supreme Court

Election Petitions Must Be Presented Personally; Filing Through Counsel Alone Can Lead To Dismissal: Supreme Court

The Supreme Court has held that personal presentation of an election petition by the...
Supreme Court

Robbery Must Be Proved To Sustain Conviction For Causing Hurt During Robbery: Supreme Court

The Supreme Court has held that a conviction for voluntarily causing hurt during robbery...
Direct Tax

Recovery Of ₹66.46 Lakh Tax Demand Stayed Subject To ₹14 Lakh Deposit: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has granted conditional relief...
Direct Tax

Political Donation Deduction Disallowance Does Not Automatically Establish Misreporting: CIT(A)

The Commissioner of Income Tax (Appeals), through the National Faceless Appeal Centre (NFAC), has...

More like this

Supreme Court

Election Petitions Must Be Presented Personally; Filing Through Counsel Alone Can Lead To Dismissal: Supreme Court

The Supreme Court has held that personal presentation of an election petition by the...
Supreme Court

Robbery Must Be Proved To Sustain Conviction For Causing Hurt During Robbery: Supreme Court

The Supreme Court has held that a conviction for voluntarily causing hurt during robbery...
Direct Tax

Recovery Of ₹66.46 Lakh Tax Demand Stayed Subject To ₹14 Lakh Deposit: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has granted conditional relief...