Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.

Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.Case-LawsGSTSections 112(a), 112(b) and 114AA are characterised as onerous penalty provisions and require the department to make

Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.
Case-Laws
GST
Sections 112(a), 112(b) and 114AA are characterised as onerous penalty provisions and require the department to make specific, pointed findings establishing serious violations and an intention to evade duty before imposing penalties; mere reliance on a retracted statement and bills of entry without detailing the petitioner's role, the false declar

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