Karnataka HC: A Neighbour Cannot be Charged With Matrimonial Cruelty under Section 498A IPC  ||  Revisional Power U/S 25B(8) of Delhi Rent Control Act is Supervisory; HC Cannot Revisit Facts  ||  Poverty Cannot Bar Parole; Rajasthan HC Waives Surety For Indigent Life Convict, Sets Guidelines  ||  Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act  ||  NCLT Kochi: Avoidance Provisions under Insolvency Code Aim to Restore, Not Punish, Parties  ||  Bombay High Court: In IBC Cases, High Courts Lack Parallel Contempt Jurisdiction over the NCLT  ||  Supreme Court: Concluded Auction Cannot Be Cancelled Merely To Invite Higher Bids at a Later Stage  ||  SC: In Customs Classification, Statutory Tariff Headings and HSN Notes Prevail over Common Parlance  ||  SC: Under the Urban Land Ceiling Act, Notice U/S 10(5) Must be Served on the Person in Possession  ||  Supreme Court: Only Courts May Condone Delay; Tribunals Lack Power Unless Statute Allows    

Withdrawal of Immunity granted to a person from prosecution, penalty and fine- (Ministry of Finance ) (21 Sep 2016)

MANU/EXCT/0054/2016

Excise

As per sub-section 2 of Section 32K of the Central Excise Act, 1944 also made applicable to Service Tax matters by virtue of Section 83 of the Finance Act, 1994 and subsection 2 of Section 127H of the Customs Act, 1962, immunity granted to a person from prosecution, penalty and fine shall stand withdrawn if such person fails to pay any sums specified under order of settlement within the stipulated time. In this regard, it has been brought to the notice of the Board that the conditions subject to which the immunity has been granted have not been complied with by the applicants in some cases, thereby rendering the order of settlement void.

In view of the above, field formations are instructed to closely monitor and ensure strict compliance with the conditions stipulated in the order of Settlement Commission. In cases of any violations, the jurisdictional Commissioner should initiate necessary action under the relevant law after bringing it to the notice of the Commission.

Tags : NON-COMPLIANCE   IMMUNITY   PROSECUTION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved