Home Highlights August 2015 Year 2015 This

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1. Imposition of penalty u/s 112(a) of the Customs Act - Charge of abatement - Connivance between the employee of the CHA and importer - Illegal Import - prohibited goods -...

2. Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

3. 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...

4. Compounding of offence - restricted goods or prohibited goods - import of Gold - when ‘restricted goods’ in absence of proper authorization cannot be treated as...

5. Imposition of penalty u/s 112(a) - employees of CHA - violation of import conditions - Goods diverted with his knowledge - The imposition of penalty on the Appellant,...

6. Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the...

7. 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...

8. Absolute confiscation - Import of industrial composite solvent - prohibited goods - There is no allegation that the import was not bona fide and the Appellant knowingly...

9. Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR...

10. Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the...

11. Amendment in import policy - To prohibit import of Red Sanders (Pterocarpus santalinus)

12. Confiscation of imported used tyres - imposition of redemption fine and penalty - Considering the fact that the goods are not prohibited to import, the redemption fine...

13. Levy of penalty and redemption fine - export of prohibited goods - The appellant made a wrong claim of export benefit under MEIS, being mis-advised by the CHA. However,...

14. Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

15. Imposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious knowledge which can be attributed to the CHA - CHA acted bona fide...