Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Mis-declaration of Goods - Prosecution - Criminal proceedings - ...

Case Laws     Customs

August 12, 2013

Mis-declaration of Goods - Prosecution - Criminal proceedings - Assesse had produced the fabricated certificate to show the country of origin as Malaysian origin instead of China with the intention to evade Anti Dumping Duty – Proceedings to continue - HC

View Source

 


 

You may also like:

  1. Offences punishable u/s 276C(1) & 277 - jewellery found during search - adjudication proceedings and criminal prosecution are inter-dependend or not - The High Court...

  2. Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on...

  3. Validity of prosecution proceedings under GST - fake invoices - In view of the scheme of the Act, this Court has no hesitation to hold that in the cases of present...

  4. Adjudication proceedings under the Customs Act and criminal prosecution under the Customs Act are independent, not alternate. They can be launched simultaneously with no...

  5. When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

  6. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

  7. Constitutional validity - Amendment to Prohibition of Benami Property Transactions Act, 1988 - Concerned authorities cannot initiate or continue criminal prosecution or...

  8. Continuation of present proceedings under the NI Act simultaneously, during the pendency of the proceedings under the IBC - Dishonour of cheque - The recovery...

  9. Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court...

  10. Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

  11. Confiscation of export goods set aside by Appellate Tribunal. Exporter's explanation accepted regarding mismatch between goods and invoice. No deliberate mis-declaration...

  12. Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has...

  13. Duty Drawback - mis-declaration - they manipulated the marking and numbers on the good to establish the identity with the imported goods - such an approach is nothing...

  14. Prosecution Proceedings - Offence u/s 276B and 278B - not depositing the TDS amount - The court acknowledged that the petitioners provided reasonable explanations for...

  15. Prosecution proceedings for TDS deducted but not deposited in time - offence allegedly committed u/s 276(B) and 278(B) - As per HC amount has already been deposited with...

 

Quick Updates:Latest Updates