Home Highlights June 2013 Year 2013 This

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1. Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

2. Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in...

3. Levy of penalty u/s 114 - The discretion of levying penalty is always available with the Statutory Authority under Section 114, whenever such an Authority is of the view...

4. The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the...

5. Seeking re-export of goods - Absolute confiscation of goods - breach of ‘intellectual property rights’ - The tribunal found that while the goods were correctly...

6. Seeking a sum which represents the value of goods destroyed by the Customs authorities - The Customs authorities cannot be saddled with refunding of the value of the...

7. This case deals with the valuation of 'rough diamonds' imported into India and the subsequent discrepancy between the declared value and the reassessed value by customs...

8. The case involved a challenge to the imposition of penalties and confiscation of goods under the Customs Act, 1962. The Appellate Tribunal found that the penalties...

9. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

10. Levy of penalty u/s 78 - entire facts were available on record and on this there is no dispute; nor is there any contrary finding by the adjudicating authority. The...

11. Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

12. 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...

13. Re-classification of Thorn - The Tribunal upheld the reclassification of the imported goods to CTI 76020090, agreeing with the authorities that the original...

14. Bad debts claimed u/s 36(2)(i) - Assessee debited ‘Amount written off paid against advance of land’ - As per accounting policy and general business practice any nature...

15. Disposal of the goods imported by the petitioner - Import of Dates - Country of origin - Goods were seized on the ground of evasion of duty - Jurisdiction of criminal...