duty" (w.e.f. 23-12-1991).] demanded or penalty levied.
- Where in any appeal under this Chapter, the decision or order appealed against relates ... under the control of the customs authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall
where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates ... rupees; (b) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal
Section 114A in The Customs Act, 1962
114A. [ Penalty for short-levy or non-levy of duty in certain cases. [ Inserted ... duty or interest takes effect: Provided also that where any penalty has been levied under this section, no penalty shall be levied under section
Section (1) (w.e.f. 1.4.1971).] Provided that before levying any such penalty, the assessee shall be given a reasonable opportunity of being heard: [Provided ... which the penalty was levied, has been wholly reduced, the penalty levied shall be cancelled and the amount of penalty paid shall be refunded
block period" (w.e.f. 1.6.2003).] [(including any penalty levied or interest payable in connection with such assessment) and in respect of which such person
receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by section ... with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector
orders of assessment in so far as
they levy penalty are liable to be quashed and set aside.
[571 B, 589 B]
Cement Marketing Company ... deliberately furnished inadequate
particulars in the return the Assessing Authority may levy
penalty on the assessee under section 16 , sub-section (1)
clause
aforesaid four assessment
years. Accordingly, penalty proceedings were initiated. The first appeal against the
order of penalties levied for concealment of income against the appellants ... which penalty for
concealment was levied, are deleted, there remains no basis at all for levying the
penalty for concealment and, therefore, in such
vested in the Income Tax Officer discretion either to
levy or not to levy a penalty but if he did decide to levy ... vested in
the Income Tax Officer discretion either to levy or not to
levy a penalty but if he did decide to levy
computing the tax is evidence in the penalty proceeding, but
the penalty cannot be levied solely on the basis-'of the
reasons given ... good it,,, of evidence in the penalty proceedings;
but the penalty cannot be levied solely on the basis of the
reasons given
