Imposition of penalty - Misdeclaration of goods - Abetment in ...

Case Laws Customs

April 23, 2014

Imposition of penalty - Misdeclaration of goods - Abetment in pilferage – whatever leniency he deserves, is already meted out to him at the hands of Tribunal - Accordingly, no reason to interfere - HC

View Source

← Previous Next →

Imposition of penalty - Misdeclaration of goods - Abetment in ...

Case Laws Customs

April 23, 2014

You may also like:

Imposition of penalty for abetment against the Chartered Accountant for giving wrong certificate - This action could not be described as an act to attract penalty under...

Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being...

Imposition of penalty on CHA - Import of prohibited goods - After finding that the appellant has become unknowingly party to fraudulent import, the imposition of penalty...

Misdeclaration of goods - goods imported were different from the goods ordered - Re export of goods allowed - there is no reasonable ground for imposition of fine and...

Levy of penalty u/s 114(i) of the Customs Act - abetment in smuggling - It is settled law that for imposition of penalty, it is necessary to establish a positive role on...

Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,...

Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

Misdeclaration of imported goods - the goods in question cannot be termed as ‘prohibited goods’ merely for misdeclaration in the Bills of Entry, for the purpose of...

Levy of penalty - Abetment in Fraudulent export - The judgment by the Appellate Tribunal of CESTAT Bangalore addressed a case of fraudulent export and misdeclaration of...

Penalty of penalty for abetment of the fraudulent export scheme - The appellant was accused of misdeclaration and fraudulent export of ready-made garments in order to...

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

Penalty u/s 271D - violation of provisions u/s 269SS - cash receipt claimed as advance against sales - recording of the satisfaction by the AO is sine qua non for...

Quick Updates: