Confiscation of empty bags of sugar u/s 118(b) of the Customs ...

Confiscation of Empty Sugar Bags Under Customs Act Section 118(b) Deemed Unlawful; Action Found Legally Invalid.

September 28, 2016

Case Laws Customs AT

Confiscation of empty bags of sugar u/s 118(b) of the Customs Act, 1962 - attempt to illegal export to Bangladesh - Provisions of Section 118(b) of the Customs Act, 1962 are not applicable to the empty gunny bags confiscated by the Adjudicating Authority. Such confiscation of empty gunny bags is bad in law - AT

View Source

← Previous Next →

Confiscation of empty bags of sugar u/s 118(b) of the Customs ...

Confiscation of Empty Sugar Bags Under Customs Act Section 118(b) Deemed Unlawful; Action Found Legally Invalid.

September 28, 2016

Case Laws Customs AT

You may also like:

The case involved a challenge to the imposition of penalties and confiscation of goods under the Customs Act, 1962. The Appellate Tribunal found that the penalties...

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

Smuggling - Absolute confiscation of foreign currency seized from the Appellant u/s 113(d),(e) & (h) of the Customs Act - The Tribunal found that there was only a venial...

CENVAT Credit - sale of discarded scrap, i.e. used empty drums and empty bags - applicability of Rule 6 (3) - the said Rule has wrongly been invoked in case of the...

HC overturned absolute confiscation of undeclared gold jewelry seized at airport from Dubai returnee. Following precedent in N. Kaliyamoorthy case, court held that...

This case deals with the valuation of 'rough diamonds' imported into India and the subsequent discrepancy between the declared value and the reassessed value by customs...

Revocation of Customs Broker License - It would not be unreasonable to assume that if the shipping bill is filed by Customs Broker X and the person representing the...

Confiscation - importer - the definition of 'importer' under Section 2 (26) of the Customs Act, 1962 - AT

The case involved the scope for retention of penalty u/s 112 of Customs Act, 1962 after liability to confiscation was set aside. Confiscation pertains to goods, while...

Non inclusion of cost of bagging charges in the Bills of Entry - bagging has been done before out of charge in the Customs area - decided in favour of assessee - AT

Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs...

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,...

The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty...

Sugar cess - effect of increase in levy of sugar cess after clearance of sugar from the factory - the increased levy of Sugar Cess, after the date of clearance from the...

Import of goods - Bagging charges - The charges incurred by the respondents for bagging fertilizers could not be included in the assessable value as the goods have...

Quick Updates: