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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