CESTAT, Delhi: Levy of Penalty on Proprietor and Firm Would Amount to Double Jeopardy - 08.06.2021

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

Share :