Penalty u/s114AA of Customs Act not imposable in the absence of False Information provided deliberately and intentionally by Assessee: CESTAT [Read Order]

Customs Act - CESTAT - taxscan

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Penalty u/s114AA of the Customs Act,1962 is not imposable in the absence of false information provided deliberately and intentionally by the assessee. Shri Arun Goyal, Advocate appeared for the Appellant and Shri Divey Sethi appeared for the Department.      The appellant,…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader