Home Highlights June 2016 Year 2016 This

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1. Continued revocation of the Customs Broker (CB) license - Conspiracy - Smuggling - red sanders - illegal export of prohibited goods - when the documents relating to the...

2. Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export...

3. 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,...

4. Confiscation of export of prohibited goods - A plain reading of section 113(d) shows that ‘any goods attempted to be exported or brought within the limits of any customs...

5. Levy of penalty u/s 114 of the Customs Act - appellant is a freight forwarder - export of non-basmati rice - prohibited goods or not - admittedly in the course of...

6. Smuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Needless to say that the test report is the basis for holding that the goods...

7. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

8. Revocation of Customs Broker license - As per the Commissioner, the appellant has not brought to the knowledge of the Department that IEC holders have lent their IECs to...

9. Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the...

10. Levy of penalty u/s 114 - The discretion of levying penalty is always available with the Statutory Authority under Section 114, whenever such an Authority is of the view...

11. 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...

12. 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...

13. Levy of penalty - Smuggling - parts of wild animals - Prohibited goods or not - the Revenue failed to conclusively prove that the goods in question were prohibited items...

14. Levy of penalty of IEC code holder and middleman - Allowing third party to use its IEC code - Bonafide Belief - Misdeclaration of imported goods by third party - There...

15. Penalty u/s 114 of CA - Smuggling - Red Sanders - prohibited goods -The entire case made out only on the basis of statements which we held that the same do not have...