Imposition of penalty on shipping agency - Mens rea - ...

Case Laws Customs

February 19, 2015

Imposition of penalty on shipping agency - Mens rea - irrespective of any reason, if directions provided in the circular is not complied with, whether intentional or unintentional, shipping line is bound to face the consequences. - AT

View Source

← Previous Next →

Imposition of penalty on shipping agency - Mens rea - ...

Case Laws Customs

February 19, 2015

You may also like:

Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of...

If there is no mens rea, no mandatory penalty u/s 11AC - SC

Levy of penalty - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a...

Levy of penalty - there is no mens rea or any premediated thought in non-complying with the statutory requirements, as no duty was actually payable upon import, being...

Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where...

Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b)...

Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established...

Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an essential element for imposing penalty for non compliance of notices issued by AO - penalty confirmed - AT

Customs broker filed shipping bills with incorrect classification intentionally to obtain higher MEIS benefits, violating Regulations 10(d) and 10(e) of CBLR 2018. Held:...

The petitioner challenged the seizure order and show cause notice (SCN) on grounds that the address provided in the invoice was not the registered place of business at...

Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal...

Quick Updates: