Mis-declaration of country of origin - No dispute arise about ...

No Penalty for Misdeclaring Origin of Duty-Exempt Goods, as No Duty Was Payable.

October 12, 2015

Case Laws Customs HC

Mis-declaration of country of origin - No dispute arise about the fact that goods in question were not dutiable goods, by virtue of the exemption notification - since no duty is payable, no penalty can be imposed - HC

View Source

← Previous Next →

Mis-declaration of country of origin - No dispute arise about ...

No Penalty for Misdeclaring Origin of Duty-Exempt Goods, as No Duty Was Payable.

October 12, 2015

Case Laws Customs HC

You may also like:

CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

The High Court correctly distinguished between the jurisdiction vested in every person or public office and the District Registrar in determining penalty on...

Seeking provisional release of seized imported goods - misdeclaration of origin of goods - the said goods appear to be of Iran origin and not Zambia - The present case...

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...

Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the...

Cenvat Credit - The words ‘exempted goods’ refer only to a situation where the goods are exempted from all kinds of excise duties in so far as Rule 6(1) of the Cenvat...

When excise duty is exempted, there is no question of payment of additional duty - SC

Cenvat Credit on capital goods - Export of Yarn exempted from duty - Since during the period of dispute the appellant was clearing the goods by availing full duty...

CESTAT upheld the Commissioner's order exempting 19 pallets from anti-dumping duty as their Chinese/Taiwanese origin was not proved. While misdeclaration was established...

Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

The CESTAT allowed the appeal and set aside the penalties imposed u/s 114A of the Customs Act. The Tribunal held that penalty u/s 114A can only be imposed when duty is...

Anti-dumping duty imposed on imports of welded stainless steel pipes and tubes originating in or exported from Thailand and Vietnam to India. Duty rates ranging from NIL...

Smuggling of betel nut and black pepper of foreign origin - The Appellate Tribunal observed that while the ARDF report suggested the goods might be of Indonesian origin,...

Quick Updates: