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 April 2014 Year 2014 This

Penalty for aid and abetment in Mis-declaration on CHA – there ...


Customs House Agent Wrongly Penalized in Mis-Declaration Case; No Evidence of Involvement Found, Decision Overturned.

April 18, 2014

Case Laws     Customs     AT

Penalty for aid and abetment in Mis-declaration on CHA – there is error in holding the appellant CHA as a party in the alleged mis-declaration, there being no case of aiding or abetting made out against the appellant - AT

View Source

 


 

You may also like:

  1. Revocation of Customs Broker License - Manipulation of import invoices or valuation of goods - Once a violation of CBLR Regulations is admitted, the Revenue has to...

  2. Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a...

  3. The case involved a penalty u/s 112(B) of the Customs Act, 1962 against an employee of a Customs House Agent (CHA) for allegedly concealing information affecting a bill...

  4. Goods were mis-declared in baggage declaration for export, rendering them liable for confiscation. Penalties imposed under Customs Act: Section 114 on individuals...

  5. Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with...

  6. The appellants, who were neither exporters nor Customs House Agents (CHAs), were wrongly penalized u/ss 114 and 114AA for overvaluation of goods for claiming excess duty...

  7. Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the...

  8. Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

  9. Enhancement of penalty, levied on Employee of CHA - appellant was reckless and negligent in using the Customs House Agent Licence of his Employer. - Smuggling - red...

  10. Appellant customs house agent not found party to mis-declaration of imported goods by other co-noticees. HC set aside orders of Tribunal and Adjudicating Authority...

  11. Levy of penalty on CHA - allegation of abetting some unscrupulous exporters - mens rea - The CHA are merely but processing agent on documents of clearance of goods...

  12. The case involved the forfeiture of a security deposit under regulation 20 of the Customs House Agents' Licencing Regulations, 2014 due to breaches of regulations 13(a),...

  13. Classification of services - C&F agent services - The customs clearance work was being done by them through the some other person who are appropriately registered as...

  14. Appellant, a Customs House Agent (CHA), was exonerated from penalty u/s 112(a) of Customs Act. CESTAT held no evidence of appellant's abetment in misdeclaration of...

  15. 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

 

Quick Updates:Latest Updates