Madras HC Quashes Levy of Penalty as SCN Not Issued by Proper Officer - 25.03.2021

Madras High Court has quashed the levy of penalty under Section 112(a) or 114AA of the Customs Act, 1962 in favour of Quantum Coal Energy (P) Ltd as Show Cause Notice was issued by the Additional Director General of DRI who was not the proper officer.

Tags : Madras High Court Levy of Penalty

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