/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
In M/s. Sattva CFS & Logistics Private Limited v. The Commissioner of Customs [ Custom Appeal No. 41681 of 2021 decided on July 15, 2021] M/s. Sattva CFS & Logistics Private Limited (“the Appellant”) contended that the Directorate of Revenue Intelligence (“DRI”) had issued Show Cause Notice (“SCN”) on the allegations of seizure of Red Sanders to the levy of penalty under Section 114 of the Customs Act, 1962 (“the Customs Act”).
The Adjudicating Authority (“AA”) had refrained from imposing penalty on the Appellant. The Commissioner of Customs (“the Respondent”) being aggrieved, filed appeal.
The Appellate Authority without considering the pleadings of the Respondent and without finding any fault with the findings of the AA, ordered de novo adjudication.
The Hon’ble CESTAT, Chennai relied on the judgement passed by the Hon’ble Supreme Court in case of M/s. Canon India Private Limited v. Commissioner of Customs [Civil Appeal No. 1827 of 2018 & 3 ors. dated March 09, 2021] and held that the penalty can’t be levied, since the SCN issued by the DRI is invalid.
Further, stated that there is no jurisdiction with the DRI to issue SCN in question and consequently, the whole proceeding is ab initio void. Thus, penalty cannot sustain.
Online GST Course by Bimal Jain
Recorded: Certified Advanced GST Course
Course Details: Certificate of Participation will be Provided, Free GST Updates on E-mail, WhatsApp, Telegram for 1 Year, Background Material and PPT will be Provided on the downloadable basis, Total 21 Recorded Sessions (60 Hours), will be available for 120 hours or 60 Days whichever expires earlier.
For Registration:- https://cutt.ly/hxjl5Cu
Recorded: GST Course on Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)
Course Details: 6 Online Recorded Sessions of 2.30Hrs each with Background Material (BGM)
For Registration:- https://cutt.ly/pvw7mzl
For more details,
Call: +91-8076563802 | E-mail: intern@a2ztaxcorp.com | Web: www.a2ztaxcorp.in
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.
The CESTAT, New Delhi in the matter of M/s BBM Impex Pvt. Limited v. Principal Commissioner of Customs (Preventive) [Customs Early Hearing Application No.50414 of 2022 with Customs Appeal No. 51662 of
Read More
The CESTAT, New Delhi in the matter of M/s Prem Kumar Ojha v. Commissioner of Customs-Jaipur I [Customs Miscellaneous Application No. 50245 of 2022 dated July 04, 2022] held that, in view
Read More
The CESTAT, New Delhi in the matter of M/s Shri Shyam Ingot & Castings Pvt. Ltd. v. Commissioner of Customs & Central Excise [Excise Appeal No. 52550 of 2019-SM dated August 08, 2022] held
Read More
The CESTAT, Chennai in the matter of M/s. SK Enterprises v The Commissioner of Customs [CUSTOMS APPEAL No. 40017 of 2022 dated June 24, 2022] set aside and held that the revaluation of the goods
Read More
The Supreme Court of India in the matter of Sandoz Private Limited v. Union of India [Civil Appeal No. 3358 of 2020 dated January 4, 2020] upheld the decision of the Bombay High Court that Export
Read More