Classification of goods - Mis declaration of goods - As no fraud ...

Case Laws Customs

November 23, 2013

Classification of goods - Mis declaration of goods - As no fraud can occur without human intervention, the persons connected to the illicit import were rightly brought to fold of law for penal consequence of law - AT

View Source

← Previous Next →

Classification of goods - Mis declaration of goods - As no fraud ...

Case Laws Customs

November 23, 2013

You may also like:

The Appellate Tribunal addressed multiple issues raised in the appeals concerning the classification of Rubber Processing Oil (RPO), enhancement of its imported value,...

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

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

Mis-declaration and mis-classification of goods - It is unfair to allege that the appellants have mis-declared the goods without any categorical finding of an expert...

Mis-declaration of imported goods - Mobile Point of Sale (MPOS) Devices - appellant and its director have been found grossly mis-declared on the counts of description,...

Classification of imported goods - the appellant accepted the mis-declaration in writing. If the pipes and profiles were indeed old, the appellant could have, instead of...

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

Mis-declaration: The department issued a show cause notice alleging mis-declaration of imported goods as "printing paper" instead of "newsprint," based on a...

The High Court considered the issue of willful defaulters and the declaration of loan accounts as fraud without proper notice or hearing. The fraud declaration was found...

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...

Classification of imported goods - Mineral Spirits or Diesel Oil-High Speed Diesel (HSD) - Allegation of mis-declaration of goods - smuggling of diesel - none of the...

Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - It is seen that the...

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...

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...

The appellant had furnished all relevant documents, including inspection certificates, test certificates containing composition of alloys, and invoices, along with the...

Quick Updates: