Vasant vs Unknown

(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law :

(i) Whether the Tribunal was right in imposing the penalty upon the Appellant even though the appellant was not involved in either import or export of the goods in dispute?

(ii) Whether penalty under Section 112(a) can be imposed even though the appellant has not aided or abetted or omitted to do any act for which the goods in disputes were liable for confiscation?

(Akil Kureshi,J.) (Ms.

Sonia Gokani,J.) (raghu) Top