penalty of confiscation under the
first part of the entry in column (3) of clause (8) of the
Schedule, is enforced against the goods irrespective ... will be sufficient to reiterate that the
penalty of confiscation is a penalty in rem which is enforced
against the goods and the second kind
provision was held to be a valid liquidated damages clause,
not a penalty. Lord Halsbury (p 10) said that the
distinction between the two depended ... underlying purpose of the resale price
maintenance clause gave Dunlop a wider interest in
enforcing the damages clause than pecuniary
compensation. £5 per item
clause 4.7.3 of the agreement providing for payment of service tax by M/s. IOCL and of payment of interest and penalties levied on HTAS ... held that it is for the parties to enforce the contract and such a clause cannot do away with the liability of HTAS on this
excisable goods under any of such rule, notification or order, and no enforcement shall be made by any court, of any decree or order relating ... shall be made of all such amounts of duty or interest or penalty or fine or credit of duty in respect of inputs or capital
this Act other than section 13 , clause (a) of sub-section (1) of section 18 , section 18A and clause (a) of sub-section ... Director of Enforcement or any other officer of Enforcement not below the rank of an Assistant Director of Enforcement specially empowered in this behalf
damage on account of the breach of contract. Such a clause may be enforceable in law. Where the quantification is not reasonable but is intended ... penalise the party committing the breach, it is regarded as penalty and not enforceable in Court of Law.
It will be clear that in fact
Start Rite Shoes Pvt. Ltd. vs Cce Mumbai - I on 12 March, 2019
IN THE
clause (zzzz) of clause (105) of section 65 , by sub-item (i) of item (h) of sub-clause (5) of clause (A) of section ... authority for the levy and collection of such service tax and no enforcement shall be made by any court of any decree or order relating
Encee International Nsez vs Ce & Cgst Noida on 9 January, 2025
CUSTOMS, EXCISE &
From What We Have Indicated Above And On ... vs 4.4 Investigation Revealed That A ... on
