Delhi High Court
For revenue
Topic
Penalties, confiscation of goods or conveyances, and proportionality.
1 ruling found
Delhi High Court
Where petitioner, a proprietor engaged in trading agro-chemical products, was issued SCN for mis-declaration, undervaluation and clandestine clearance leading to demand of tax, interest and penalties, proper officer adjudicating tax liability from SCN was also competent to impose all consequential penalties in same adjudication as statute does not require separate proceedings, showing no jurisdictional error