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CESTAT, Delhi: Levy of Penalty on Proprietor and Firm Would Amount to Double Jeopardy - (08 Jun 2021)

CUSTOMS

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the levy of penalty on the sole proprietor of a firm along with the concerned firm would amount to double jeopardy under the provisions of the Customs Act, 1962.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   LEVY OF PENALTY ON PROPRIETOR AND FIRM  

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