Evasion of custom duty - import of Tin Sheets in the name of ...

High Court Confirms Penalty for Customs Duty Evasion; Misdeclaration of Tin Sheets Invalidates Abandonment Claim u/s 23(2).

December 10, 2014

Case Laws Customs HC

Evasion of custom duty - import of Tin Sheets in the name of Tin Free Sheets - If he is not the owner, as stated by him, there is no question of seeking abandonment under Section 23(2) of the Act, where a right is given to the owner to abandon the goods - levy of penalty confirmed - HC

View Source

← Previous Next →

Evasion of custom duty - import of Tin Sheets in the name of ...

High Court Confirms Penalty for Customs Duty Evasion; Misdeclaration of Tin Sheets Invalidates Abandonment Claim u/s 23(2).

December 10, 2014

Case Laws Customs HC

You may also like:

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...

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...

Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the...

DFIA scheme - exemption from basic customs duty and additional customs duty - introduction of new condition by way of amendment - The tribunal held that, the amendment...

CESTAT partly allowed appeal concerning duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA...

Revocation of courier registration of appellant - The tribunal observed misdeclaration of the quantity and misclassification of goods. - This judgment underscores the...

CESTAT upheld the confiscation of goods and imposition of differential customs duty regarding misclassification of 100% Polyester Knitted Fabric. The appellant...

Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs...

Misdeclaration of imported goods - Bitumen - Country of Origin - Redemption fine - Levy of penalty - The department was well within its right to seize the goods for such...

Misdeclaration of imported polished marble slabs as unpolished slabs. Excess quantity found during physical verification. Customs duty demanded along with interest and...

Classification of imported goods - The test result clearly states that these are not pure tin or tin plates but they are tin coated sheets with few visible imperfections....

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,...

The appellants, having discharged the entire customs duty with applicable interest under DGFT's Amnesty Scheme after failing to fulfill export obligations, successfully...

Quick Updates: