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 December 2014 Year 2014 This

Personal penalty u/s 112 - there was no role of the appellant ...


Appellant Cleared of Penalty u/s 112; No Involvement in Contraband Importation Found. Penalty Waived.

December 26, 2014

Case Laws     Customs     AT

Personal penalty u/s 112 - there was no role of the appellant in aiding and abetting the importation of contraband goods. - penalty waived - AT

View Source

 


 

You may also like:

  1. Imposition of Penalties u/s 112(a) & (b) and 114AA - Each appellant denied direct involvement or knowledge of the illegal activities, claiming to have played different...

  2. 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...

  3. Penalty u/s 112(a) - frozen peas, the goods under importation, has not been found fit for importation - penalty confirmed - AT

  4. Evidences indicate appellant was aware of smuggling activities involving diversion of smuggled cigarettes concealed in transit container, providing transportation and...

  5. Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

  6. Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However,...

  7. CESTAT set aside penalties imposed under s.112(a) and s.112(b) of Customs Act 1962 against appellant for alleged gold smuggling. Court found insufficient evidence beyond...

  8. The CESTAT held that the appellant could not be implicated solely based on the retracted confessional statement of the co-accused. The telephonic call between them was...

  9. Customs broker's license revoked, entire security deposit forfeited, penalty levied for contravening Regulations 10(a), 10(b), 10(d), 10(e), 10(f), 10(k) & 10(n) of...

  10. CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

  11. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

  12. CESTAT, an Appellate Tribunal, considered a case involving penalty u/s 114AA of the Customs Act, 1962 on a co-noticee who is a Partner in a Customs Broker firm for...

  13. Importation of an old and used car by misdeclaring it as new, resulting in undervaluation. Imposition of composite penalty u/ss 112(a), 112(b), and 114AA of the Customs...

  14. 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...

  15. Levy of penalty u/s 112(b)(i) of the Customs Act 1962 - petitioner has any role in the smuggling of Gold activity or not - Appellant is the financer of the importer - It...

 

Quick Updates:Latest Updates